Given current low interest rates, investment funds will want to benefit as much as possible from advantageous tax treatment.
The KPMG member firm in Luxembourg has prepared a withholding tax study and “withholding tax health check” to assist investment funds determine the most advantageous tax treatment. The withholding tax study 2015 takes onto account withholding tax levied worldwide as well as recent developments that may affect the fund industry such as exchange of information regimes such as FATCA and the Common Reporting Standard (CRS).
Read a September 2015 report (PDF 110 KB) prepared by the KPMG member firm in Luxembourg: Luxembourg Tax News 2015-22
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