There have been some significant recent international developments that may affect the attractiveness of different tax jurisdictions for locating a holding company. Whilst this is not a decision that is driven solely by tax, it is important to go back to the fundamentals and to apply these to the particular fact pattern of the group concerned. This is particularly so given the many recent changes to domestic tax regimes and the wider changes being imposed by initiatives such as the EU’s Anti-Tax Avoidance Directives.
This article was first published in the 11 October 2019 edition of Tax Journal.
