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|FSO Alert - EU finalizes UCITS V negotiations - Upgrade of remuneration and depositary requirements||Tax - Luxembourg |
In February 2014, the European Union reached a compromise agreement on “UCITS V” – a Directive upgrading the UCITS requirements on remuneration policies, the depositary, as well as sanctions. The new requirements will have a substantial impact on many UCITS management companies and their depositaries.
|Tax alert - Protocol to the Double Tax Treaty between Luxembourg and Russia has entered into force||International Tax - Luxembourg |
As of 1 January 2014 the protocol to the Double Tax Treaty between Luxembourg and Russia has entered into force, meaning that the amendments to the Treaty have become applicable.
|Tax alert - Changes to the Customs law||Global Trade - Luxembourg |
The European Council has recently approved the Recast of the Union Customs Code (UCC). The adoption of the UCC marks an important step towards the adaptation of the EU Customs regulatory framework to the evolution of the technology.
|Tax Alert - Double Tax Treaty between Luxembourg and Kazakhstan||Tax - Luxembourg |
On 16 May 2013 Luxembourg ratified the first Income and Capital Tax Treaty with Kazakhstan, signed on 26 June 2008, and the Protocol to this Treaty signed on 3 May 2012. The Treaty entered into force on 10 December 2013. The Treaty will be applicable from 1 January 2014 onwards.
|Tax Alert - EU Savings Directive reform timeline delayed but Swiss announce intent to negotiate revised EU agreement||Tax - Luxembourg |
The proposal to revise the scope of the European Union Savings Directive (EUSD) failed to be approved at the ECOFIN meetings on 15 November and 10 December 2013.
|Tax Alert - New Luxembourg government announces main aspects of its fiscal policy||Tax - Luxembourg |
On 2 December 2013, the newly composed Luxembourg government published its coalition program including components of its future fiscal policy.
|Tax Alert - European Commision proposes amendments to the Parent Subsidiary Directive||Tax - Global |
On 25 November 2013, the European Commission issued a proposal for an amendment to the EU Parent-Subsidiary Directive. The essential elements of the Proposal are (i) a “linking rule” that is supposed to deal with hybrid loan arrangements and (ii) a more detailed general anti-abuse rule (GAAR).
|Tax Alert - New Tax Director Circular clarifies application of Net wealth Tax reduction||Tax - Luxembourg |
Circular I. Fort. n°47 dated 14 November 2013 clarifies certain aspects of Net Wealth Tax Reduction that need to be considered as from 2013 onwards.
|Tax Alert - Standard Audit File for Luxembourg VAT purposes_November 2013||VAT, GST and Other Sales Taxes - Luxembourg |
In 2005, under the auspice of the OECD, the Forum on Tax Compliance Sub-group released the guidance note concerning the Standard Audit File.
|Tax Alert - VAT: New Circular issued by the Luxembourg VAT Authorities confirming that risk management services for funds could be VAT exempt||VAT, GST and Other Sales Taxes - Luxembourg |
On 7th November 2013, the Luxembourg VAT Authorities issued a Circular (Circular n° 723 ter) confirming that risk management services for funds could be VAT exempt, including sub-contracted services if the criteria defined by the Court of Justice of the European Union are met.
|Tax alert - VAT on non-compliant purchase invoices||VAT, GST and Other Sales Taxes - Luxembourg |
The Court of Justice of the European Union has ruled in its Petroma Case that national tax authorities are entitled to refuse input tax deductions where the purchase invoice lacks required information, even when the missing information is obtained after the VAT audit.
|Tax alert - VAT: Le Credit Lyonnais: CJEU judgment: Partial exemption: Foreign branch income||VAT, GST and Other Sales Taxes - Luxembourg |
On 12 September 2013, the Court of Justice of the European Union (CJEU) has ruled in the case of Le Crédit Lyonnais (C-388/11) that a Member State may not authorise a company to take into account the turnover of a branch established in another Member State or in a third State.
|Indirect Tax Briefing: eighth edition||Across the world, the shift from direct to indirect taxation continues. See which global indirect tax trends are transpiring right now.||20130927September 2013|
|Tax Alert - Draft Law on Patrimonial Foundations||Country Tax Advisory - Luxembourg |
The Luxembourg Minister of Finance has deposited on 22 July 2013 a draft law n° 6595 on patrimonial foundations.
|Tax Alert - PPG Holdings - CJEU judgment on the VAT recovery of pension fund||VAT, GST & Other Sales Taxes - Luxembourg |
An employer can deduct VAT incurred on costs relating to a pension fund established as a separate legal entity.
|Tax policy and controversy: quarterly briefing||The volume and complexity of tax change continues. Alongside key global developments, we highlight corporate simplification, indirect taxes and cooperative compliance.||20130716July 2013|
|AIF Club alert: Luxembourg open for AIFM applications||Country Tax Advisory - Luxembourg |
In June 2013, Luxembourg’s Commission for the Supervision of the Financial Sector (CSSF) launched the application process for Alternative Investment Fund Managers (AIFM) and issued a Frequently Asked Questions (FAQ) document. Luxembourg’s AIFM Law, transposing the AIFM Directive (AIFMD) is set to be passed by the Luxembourg Parliament in July 2013, ahead of the 22 July AIFMD transposition and application deadline.
|EYe on Luxembourg tax: Luxembourg moving towards enhanced cooperation in taxation and exchange of information||Tax Policy and Controversy - Luxembourg |
Following Luxembourg’s adoption of a Law in March 2013 on administrative cooperation between EU Member States in the field of taxation, Luxembourg also announces automatic exchange of information on interest payments as of 2015.
|Tax alert: VAT deduction right||VAT, GST & Other Sales Taxes - Luxembourg |
Alert regarding a circular issued by the Luxembourg tax authorities regarding the VAT deduction right. The Luxembourg VAT authorities impose the direct allocation and special prorata methods based on allocation keys other than that based on turnover. This change is applicable as from 2013.
|Tax alert: Luxembourg draft law proposes unconditional deferral of exit taxes||Cross Border Advisory - Luxembourg |
On 15 March 2013, the Luxembourg government submitted a draft law to the parliament amending the exit tax rules for individuals and companies. The draft law provides for an unconditional payment deferral of the capital gains tax until the actual disposal of the transferred assets or the transfer of tax residence outside of the European Economic Area (EEA), i.e., the other 26 Member States of the European Union as well as Iceland, Liechtenstein and Norway.
|Belgian government agrees on additional tax measures||The Belgian government reached an agreement on additional budget and recovery measures. This Alert covers the agreed upon tax measures.||20130408April 2013|
|The Luxembourg Financial Connection||VAT, GST & Other Sales Taxes - Luxembourg |
The Luxembourg Financial Connection is EY’s newsletter on regulatory, leading practice and market developments in the financial services industry from a Luxembourg perspective.
|Tax alert: EU Financial Transaction Tax in January 2014?||VAT, GST & Other Sales Taxes - Luxembourg |
In February 2013, the European Commission presented its Proposed Directive implementing an EU Financial Transaction Tax (FTT) in 11 participating Member States. The FTT will apply, for example, to transactions in equities, bonds, investment funds, and derivatives. The tax will have an impact beyond countries that enact FTT and beyond the financial sector.
|Tax alert: VAT on management services rendered to pension schemes||VAT, GST & Other Sales Taxes - Luxembourg |
In its final judgment of 7 March 2013 in the Wheels Common Investment Fund Trustees LTD v Her Majesty’s Revenue and Customs (Case 424/11, hereafter “the Wheels Case”), the Court of Justice of the European Union (CJEU) decided that an investment fund pooling the assets of a retirement pension scheme is not a “special investment fund” within the meaning of article Article 13B(d)(6) and article Article 135(1)(g) of the Council directive Directive 2006/112/EC.
|Tax alert: Application of the VAT exemption to advisory services rendered to investment fund management companies||VAT, GST & Other Sales Taxes - Luxembourg |
On 7 March 2013, the Court of Justice European Union (CJEU) released its decision in the Case C-275/11 GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth. According to the CJEU, advisory services provided by a third party to a management company which is the manager of a special investment fund are to be considered as “management of special investment funds” for the purpose of the application of the VAT exemption.
|Tax transparency reporting: EU’s banking agenda||In early March, the European Council announced its broad endorsement for European Union proposals for greater financial transparency for the banking sector.||20130313March 2013|
|Your bridge between Europe and China: Luxembourg||Cross Border Advisory - Luxembourg |
Expanding overseas is one of Chinese asset managers' highest short to medium term priorities. This publication sets out why Chinese asset managers should choose Luxembourg as their “hub” to distribute their funds to European and international investors.
|Luxembourg: the gateway for Islamic finance and the Middle East||Cross Border Advisory - Luxembourg |
Luxembourg’s position as the leading centre for internationally distributed investment funds, combined with its leading financial centre’s expertise in Islamic finance, make the country an ideal location for the creation and administration of Sharia-compliant investment vehicles and cross-border distribution of investment products.
|Tax Alert: Broadcasting and television services, January 2013||VAT, GST & Other Sales Taxes - Luxembourg |
Choosing Luxembourg as a Place of Establishment to run B2C business
|Tax alert: Favorable VAT case on insurance linked to leasing services||VAT, GST & Other Sales Taxes - Luxembourg |
According to the EUCJ, re-invoicing by the lessor of the exact cost of the insurance to the lessee could be VAT exempt. This could give opportunity to claim VAT back.
|Tax alert: Luxembourg − 2013 amended Budget proposals adopted||Country Tax Advisory - Luxembourg |
On 13 December 2012, Luxembourg’s Parliament adopted the 2013 Budget introducing specific year-end tax measures. What are the main changes to business and individual taxation for fiscal year 2013?
|Tax alert: Luxembourg − Amended 2013 Budget proposals presented||Country Tax Advisory - Luxembourg |
On 6 November 2012, the Luxembourg Government presented its amended draft Budget law for fiscal year 2013, followed by a draft law published on 7 November 2012, introducing specific tax measures. This Tax Alert provides an overview of the main proposed changes to business and individual taxation.
|Tax alert: Opinion of Advocate General on the application of a VAT exemption to advisory services for investment fund management companies||VAT, GST & Other Sales Taxes - Luxembourg |
Overview of the conclusion of the advocate general in the case C-275/11 regarding the VAT treatment of investment advisory services of investment funds.
|Tax alert: Mandatory electronic filing as from 1 January 2013||VAT, GST & Other Sales Taxes - Luxembourg |
In view of reducing the amount of documents filed in paper , the VAT authorities are introducing the obligation to file monthly and quarterly VAT returns electronically as from 1 January 2013. The use of the eTVA system will therefore become mandatory for the companies subject to monthly or quarterly VAT return filing obligation.
|Financial Services alert: Luxembourg proposes one-stop shop for alternatives||Country Tax Advisory - Luxembourg |
Management companies benefit from a “passport” which enables them to manage UCITS cross-border, enhance their operating model and improve efficiency. This publication outlines the options, the regulatory requirements and key considerations in cross-border management.
|Cross-border management of UCITS||Cross Border Advisory - Luxembourg |
Management companies benefit from a “passport” which enables them to manage UCITS cross-border, enhance their operating model and improve efficiency. This publication outlines the options, the regulatory requirements and key considerations in cross-border management.
|Tax alert: Deutsche Bank AG Case (C-44/11) – VAT on discretionary portfolio management services||VAT, GST & Other Sales Taxes - Luxembourg |
In its final judgment of 19 July 2012 in the Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (Case C-44/11, hereafter “the Deutsche Bank AG Case”), the European court of Justice (ECJ) decided that transactions relating to the management of securities-based assets, i.e., discretionary portfolio management services, are subject to VAT. This judgment has important implications for the portfolio management industry within the EU. In this alert we briefly discuss the case in question as well as possible consequences and actions to be taken.
|Securitization alert: CSSF publishes revised best practices document||Cross Border Advisory - Luxembourg |
In late July 2012 the Commission de Surveillance du Secteur Financier (CSSF) published a Q&A on securitization, resulting from its experience in terms of regulatory oversight of the Luxembourg securitization market since the inception of the Law of 22 March 2004 relating to securitization, as amended (the “Securitization Law”).
|FATCA||Tax Performance Advisory - Luxembourg |
The Foreign Account Tax Compliance Act (FATCA) provides the US Internal Revenue Service (IRS) with a tool which strengthens the information and compliance reporting process used to identify US persons who have money invested outside the US. For most Foreign Financial Institutions (FFIs), FATCA compliance is a significant challenge. In February 2012, proposed regulations were issued clarifying a number of FATCA requirements. While there is some good news, the challenge of FATCA implementation remains substantial for most FFIs.
|Tax alert: New protocol to Polish-Luxembourg - Tax Treaty||Cross Border Advisory - Luxembourg |
Changes to the Poland – Luxembourg Double Tax Treaty. Impacts on the Luxembourg market. Modifications to the DTT introduced by the Protocol which got signed in June 2012 and will come into force in 2013 (if ratified in 2012). The main changes relevant for asset managers and financial institutions are illustrated in this News Alert which is: real estate and artificial arrangements clauses and credit method for dividends in Poland.
|Tax alert: The new Germany – Luxembourg Tax Treaty – Changes for Financial Institutions||Cross Border Advisory - Luxembourg |
Modifications of the new DTT which got signed in April 2012 and will come into force in 2013 (if ratified in 2012). The main changes relevant for financial institutions are illustrated in this News Alert which is: Dividends, Treaty access for funds and participations in specific companies investing into real estate in the other country.
|Tax alert: Increasing use of prepaid phone cards and similar vouchers||VAT, GST & Other Sales Taxes - Luxembourg |
How to navigate through the various VATchanges in Luxembourg and in Europe?
|Our leading securitization team||Cross Border Advisory - Luxembourg|
Introducing the Luxembourg Securitization Task Force and the services EY offers for the industry
|Tax Memento Luxembourg 2012||Country Tax Advisory - Luxembourg |
Tax Memento Luxembourg 2012
|Tax Memento Luxembourg 2012, Individuals chapter||Country Tax Advisory - Luxembourg |
Tax Memento Luxembourg 2012, Individuals chapter
|Tax Memento Luxembourg 2012, Corporate chapter||Country Tax Advisory - Luxembourg |
Tax Memento Luxembourg 2012, Corporate chapter
|Tax alert: Enhancement of the Luxembourg - SPF regime – Removal of the 5% low tax dividend cap||Country Tax Advisory - Luxembourg |
The Luxembourg Parliament approves the bill abolishing the low tax dividend condition provided by the law on the private wealth management vehicle "SPF".
|Transaction Financial Engineering services||Transaction Taxes - Luxembourg |
EY’s Transaction Financial Engineering team provides integrated, objective advisory services on your transactions.
|EYe on Luxembourg Tax: Cross-border recovery of tax claims in the EU||Tax Policy & Controversy - Luxembourg |
The recovery rules related to taxes and duties have an exclusive territorial scope.
|Tax alert: Transfer of debts portfolio and VAT - October 2011||VAT, GST & Other Sales Taxes - Luxembourg |
ECJ judgment - GFKL Financial Services AG
|The Global Executive 2011 - Luxembourg chapter||Personal Taxes - Luxembourg |
The Global Executive (TGE) summarizes the personal tax systemsand immigration rules for expatriates in more than 150 countries.
|Tax alert: Central Bank of Luxembourg implements new statistical reporting requirements for Luxembourg financial companies||Global Compliance & Reporting - Luxembourg |
The new regulation provides for the collection of statistical datafrom the Luxembourg finance sector that is not covered atpresent by any other data collection scheme.
|Tax alert: Investment funds and VAT exemption of Advisory Services||VAT, GST & Other Sales Taxes - Luxembourg |
Question referred to the European Court of Justice with regard to the scope of the VAT exemption for management services of investment funds.
|Tax Alert - How to structure your flow of goods Luxembourg a place of choice||VAT, GST & Other Sales Taxes - Luxembourg |
The search for strategic placements has led many logistics providers, as well as producers and distributors, to structure their supply chains through Luxembourg
|Tax alert: VAT aspects Cloud Computing Luxembourg||VAT, GST & Other Sales Taxes - Luxembourg |
VAT regime applicable to the e-commerce sector before and after 2015
|Tax alert: Swift services: No VAT exemption||VAT, GST & Other Sales Taxes - Luxembourg |
On 28 July 2011 the European Court of Justice released its decisionin the case C-350/10 Nordea Pankki Suomi Oyj concerning the VATtreatment of SWIFT services.
|Transfer Pricing Luxembourg||Transfer Pricing & Tax Effective Supply Chain Management - Luxembourg |
What’s your strategy to deal with the Luxembourg Circulars on intra-group financing activities?
|Tax alert: Implementation of a VAT free zone regime in luxembourg||VAT, GST & Other Sales Taxes - Luxembourg |
Luxembourg Tax alert about the Implementation of a VAT free zone regime in luxembourg
|Tax alert: Luxembourg SPF regime - Removal of the 5% low tax dividend threshold restriction||Country Tax Advisory - Luxembourg |
A Bill submitted to the parliament plans to abolish the low tax dividend condition provided by the law on the private wealth managementvehicle SPF.
|Tax alert: Gifts to foreign charitable bodies are now deductible in Luxembourg||Personal Taxes - Luxembourg |
The Luxembourg tax authorities issued a new tax circular on 20 July 2009 allowing the tax deduction for gifts made to foreign charitable bodies.
|Tax alert: Luxembourg introducing new tax measures||Country Tax Advisory - Luxembourg |
Luxembourg has announced a number of structural tax measures aiming to rebalance the State budget over the coming years
|Indirect Tax Briefing: seventh edition||VAT, GST & Other Sales Taxes - Global |
Across the world, the shift from direct to indirect taxation continues. See which global indirect tax trends are transpiring right now.
|The outlook for global tax policy in 2013||VAT, GST & Other Sales Taxes - Global |
The pace of tax policy, legislative and regulatory change continues to accelerate globally. See our six-point plan to help you manage these ongoing changes.
|Global indirect tax developments: the shift in 2013||VAT, GST & Other Sales Taxes - Global|
How will the detailed changes in indirect taxation affect your business operations? See updates in more than 100 countries worldwide.
|European Commission Action Plan to strengthen fight against tax fraud and tax evasion||Tax Policy & Controversy - Global |
On 6 December 2012, the European Commission published a Communication entitled An Action Plan to strengthen the fight against tax fraud and tax evasion.
|Building a new talent management model||Global Mobility - Global |
Businesses are on the brink of a talent crisis. Only a major shift in thinking can help tackle the global talent shortfall.
|T Magazine||T Magazine - Global |
Tax insight for business leaders
|Indirect Tax Briefing, Issue 5 - August 2012||VAT, GST & Other Sales Taxes - Global |
A review of global indirect tax developments and issues covering current trends and country updates from Australia, Brazil, Czech Republic, Hungary, India, Mexico, and Russia.
|2012 global transfer pricing tax authority survey||Transfer Pricing & Tax Effective Supply Chain Management - Global |
Tax authorities are increasing their transfer pricing staffing and the documentation burden is growing. Learn more about these trends and others in our global survey.
|Talk about it: tax risk and controversy||Tax Policy & Controversy - Global |
Increased media focus on how businesses pay taxes is part of the riskiest tax controversy environment in years. How are leading companies reducing these risks?
|Financial Services alert: Investment funds: French reclaim opportunity||Cross Border Advisory - Global |
In June 2012, following the decision of the Court of Justice of the European Union (CJEU) on the FIM Santander case (released in May 2012), the French Court of Montreuil held a meeting with the French tax authorities, and tax advisors to provide an update. It’s foreseen that they will design a standardized reclaim procedure in the near term.
|Financial Services alert: Investment funds: Reclaim opportunity for withholding tax||Cross Border Advisory - Global |
On 10 May 2012, the European Court of Justice released its decision in the FIM Santander case. This case further opens up the possibility for investment funds to obtain refunds of dividend withholding taxes from certain European countries.
|Financial Services alert: Indian Tax Update||Cross Border Advisory - Global |
Recent proposed tax changes in India (Finance Bill 2012) have gained the attention of asset managers due to their potential to both increase tax costs for investors as well potentially change the structures through which such investments are made.
|Managing indirect taxes in the supply chain||VAT, GST & Other Sales Taxes - Global |
Effective management of indirect taxes, grants and incentives is essential to support growth and reduce the costs and risks of doing business internationally.
|Indirect tax in 2012||VAT, GST & Other Sales Taxes - Global |
Indirect taxes continue to grow at a record pace as governments everywhere search for the most growth-friendly ways to raise revenue. Learn what 2012 may bring in our new global report.
|Tax policy and controversy outlooks for 2012||Tax Policy & Controversy - Global |
The pace of tax policy change, legislative and regulatory, continues to accelerate globally. Our regional reports provide you with clarity about the shifting tax landscape.
|International Estate and Inheritance Tax Guide 2012||Personal Taxes - Global |
Our guide summarizes the estate tax planning systems and wealth transfer planning considerations in 27 jurisdictions.
|Tax Policy & Controversy Quarterly Briefing January 2012||Tax Policy & Controversy - Global |
2012 is shaping up to be a year of major change in the global tax landscape. Stay up to date with key trends and issues.
|Global trade management: adapting to polycentric markets||Customs & International Trade - Global |
This new report summarizes the findings and identifies leading practices from the 2011 Ernst & Young LLP Customs and International Trade Symposium.
|Global Mobility Effectiveness Survey 2011||Global Mobility - Global |
Global Mobility Effectiveness Survey 2011, October 2011
|EY's 2011–12 Tax risk and controversy survey||Tax Policy & Controversy - Global |
Our survey report examines how a convergence of trends is driving increased financial and reputational risks for global businesses. The survey indicates that the risks are imminent and growing in volume and complexity. Some are unpredictable and others unavoidable; now is the time to plan a course of action to manage them.
|Global M&A tax survey and trends: The growing role of the tax director||Transaction Taxes - Global |
The harder that company boards press for deals to deliver the value they promise, the more that tax directors play a critical role in identifying and delivering that value. That's the message in our second annual review of trends affecting tax aspects of corporate mergers and acquisitions.
|2011 Global Mobility Effectiveness Survey||Global Mobility - Global |
Our fourth survey on global mobility analyzes the trends in changing global mobility strategies, policies and processes of 350 companies, higlighting how leading companies are reacting to the challenging external environment.
|Global Tax Policy & Controversy Quarterly Briefing - August 2011||Tax Policy & Controversy - Global |
We've heard from you that tax policy and controversy issues are becoming a top priority at the C-suite and board level. Stay up-to-date with our briefing.
|Driving improved supply chain results||Transfer Pricing & Tax Effective Supply Chain Management - Global |
How will you improve your supply chain results in this competitive market? Read more on how to get the best results in emerging and developed markets.
|Seizing opportunity in Global Compliance & Reporting||Global Compliance & Reporting - Global |
Don’t allow your GCR processes to perform at yesterday’s standards. Our survey results show the need to formalize plans for improving GCR for the future.
|Europe’s CCCTB proposals||Tax Policy & Controversy - Global |
The proposal for a Common Consolidated Corporate Tax Base (CCCTB) will create winners and losers. Access all our materials related to the CCCTB proposals.
|Monitoring tax policy and enforcement shifts||Tax Policy & Controversy - Global |
In an exclusive interview from our Tax Policy & Controversy Quarterly Briefing, learn of developments of tax administration in the Americas from CIAT leader Márcio Verdi.
|Transfer pricing information at your fingertips||Transfer Pricing & Tax Effective Supply Chain Management - Global |
Quickly identify the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories in our Transfer Pricing Reference Guide for 2011.
|Tax Policy and Controversy Quarterly Briefing - April 2011||Tax Policy & Controversy - Global |
Learn about the development of leading tax administrations in the Inter-American region from our interview with Márcio Verdi.
|Why transfer pricing still dominates tax agenda||Transfer Pricing & Tax Effective Supply Chain Management - Global |
Read about six major trends in transfer pricing. Also, what are four things multinationals should do in regards to transfer pricing? Learn more from our recent survey.
|Tax policy in 2011||Tax Policy & Controversy - Global |
What distinguishes the tax policies of geographic regions? We have developed a suite of policy reports – covering the Americas, Asia-Pacific and Europe, Middle East, India and Africa.
|Tax Policy and Controversy Quarterly Briefing - February 2011||Tax Policy & Controversy - Global |
No matter what your industry or location, tax policy and tax enforcement affect you. This issue explains emerging tax issues on a global and local scale, from China to the US and everywhere in between.
|Tax administration without borders||Tax Policy & Controversy - Global |
What should businesses do to reduce the risk of controversy? Find out more in Tax administration without borders.
|Wealth under the spotlight: Tax administration without borders||Personal Taxes - Global |
The financial crisis has shifted the way tax administrations engage with high net worth individuals. Here we outline the changes and how to adjust to rapidly changing taxation policies.
|Research incentives in the new tax landscape||Tax Performance Advisory - Global |
R&D is a long acknowledged driver of economic prosperity and competitiveness, and the prevalent view is that more private investment in R&D will yield significant social benefit.