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Afridi & Angell | United Arab Emirates | 25 Sep 2023
The Tax Benefits of using a UAE Free Zone Company as a Holding Company
UAE companies can offer significant tax benefits when used as holding companies in certain scenarios. As an example, assume that an Italian limited…
Pinsent Masons | United Kingdom | 17 Mar 2023
UK holding companies – key tax considerations
After a protracted exit from the European Union, the United Kingdom continues to be one of the most attractive locations for holding companies. The (current, at least) UK government appears committed to ensuring it remains this way. This article considers the characteristics of the UK tax system and examines the key tax considerations for corporates looking to establish a holding company and......
CMS Luxembourg | Luxembourg | 25 Feb 2022
ATAD 3: how will the EC's proposal targeting shell companies play out in Luxembourg?
Recently, the European Commission released a proposed directive that sets out indicators of minimum substance for undertakings in member states and aims to increase scrutiny of shell companies within the European Union to prevent them from being used for tax evasion and avoidance. Luxembourg-based holding companies will need to monitor the proposal's progress and make preparations to comply......
Brodies LLP | France, United Kingdom | 17 Feb 2022
A tale of two cities: the importance of stipulating the governing law of an arbitration agreement
It has been said that between Paris and London, the best thing is the Channel. And, undoubtedly, the entente cordiale is currently experiencing some…
Herrington Carmichael LLP | United Kingdom | 11 Feb 2022
NSIA: impact on intra-group reorganisations
A new law means that you might need to tell the government about acquisitions and investments which could threaten the UK’s national security. The…
Correa Porto | Brazil | 10 Nov 2021
Brazilian tax advantages related to the incorporation of a local holding company
The use of a local holding company mitigates or in some cases even avoid taxation of foreign investments in Brazil. Hence, to take advantage of such…
Bryan Cave Leighton Paisner LLP | United Kingdom | 27 Oct 2021
Impact of UK Autumn Budget on real estate sector
It was a relatively light Budget for the real estate sector. Highlights included the long-awaited announcement of the rate of the residential…
Bryan Cave Leighton Paisner LLP | United Kingdom | 27 Oct 2021
FCA finalises its rulebook for the new UK authorised open-ended fund to invest in illiquid assets: the Long Term Asset Fund (LTAF)
The FCA’s Policy Statement published on 25 October 2021 provides feedback to its May 2021 consultation (the Consultation) and sets out the final…
Hogan Lovells | European Union, Spain | 20 Oct 2021
Impact of the New Spanish CFC rules on Controlled Foreign Holding Companies
The new Spanish Controlled Foreign Company rules might have a major impact on non-resident holding companies, and particularly those resident in a…
Indochine Counsel | Vietnam | 18 Oct 2021
Vietnam’s Outward Investment Problem
Again this week a Vietnamese e-commerce company is in the news for receiving multiple millions of dollars in funding from international Venture…
