Post by account_disabled on Mar 16, 2024 3:32:12 GMT -5
The come to the fore. Holding companies are one of the most important structures of multinational trading companies and have been used for various purposes by almost all multinational companies for a long time. Therefore the places where holding companies will be established are of great importance. An investors choice of the country in which he will establish a holding is closely affected by the taxation regime as well as economic social legal infrastructure and financial resources. Countries have also included holding regimes which include various incentives in their tax legislation in order to become the preferred destination for multinational companies.
The prominent ones are countries such as the Netherlands Malta Switzerland England Singapore Spain Hong Kong and Luxembourg. However in addition to these countries Belgium Southern Cyprus and Mauritius also appear as countries where other important holding regimes are regulated. The most important reason why these countries come to the fore is the B TO B Database serious tax advantages brought within the scope of holding regimes. When we look at the relevant countries it can be seen that in addition to being party to many tax agreements they exempt the profits obtained from foreign subsidiaries from tax and in addition they either subject the profit distributions made by holding companies to low taxation or do not collect any tax on the profit distribution in question. This has led many companies to establish holding companies in countries with such taxation regimes.
Recent developments in international tax also directly affect holding regimes. In this context the OECD Base Erosion and Profit Shifting Action Plan BEPS prepared and put into effect by the OECD also concerns holding regimes very closely. Therefore it would be beneficial to conduct an impact analysis by taking into account all regulations regarding the BEPS Action Plan in terms of current and future holding structures and to restructure existing holding companies accordingly or to establish holding companies to be established in accordance.
The prominent ones are countries such as the Netherlands Malta Switzerland England Singapore Spain Hong Kong and Luxembourg. However in addition to these countries Belgium Southern Cyprus and Mauritius also appear as countries where other important holding regimes are regulated. The most important reason why these countries come to the fore is the B TO B Database serious tax advantages brought within the scope of holding regimes. When we look at the relevant countries it can be seen that in addition to being party to many tax agreements they exempt the profits obtained from foreign subsidiaries from tax and in addition they either subject the profit distributions made by holding companies to low taxation or do not collect any tax on the profit distribution in question. This has led many companies to establish holding companies in countries with such taxation regimes.
Recent developments in international tax also directly affect holding regimes. In this context the OECD Base Erosion and Profit Shifting Action Plan BEPS prepared and put into effect by the OECD also concerns holding regimes very closely. Therefore it would be beneficial to conduct an impact analysis by taking into account all regulations regarding the BEPS Action Plan in terms of current and future holding structures and to restructure existing holding companies accordingly or to establish holding companies to be established in accordance.