Recent changes in the global economic environment offer new opportunities for investors to explore investments in non-domestic markets, which present significant tax benefits and consequences to be carefully considered. From new regulations that increase tax pressure on companies established in France to the introduction of Real Estate Investment Trusts in Hungary, clarification of rules with respect to investments by foreign sovereigns in the United States, the advantages of qualified triangular mergers and stock transfers in Japan and recent reforms to the United Kingdom Controlled Foreign Companies regime, investors must stay informed of these changes and other global tax developments that may impact their tax planning decisions.
In This Issue:
Investing in the Czech Republic
Inbound Investments Made by Non-Resident Investors
European Court of Justice: German WHT on Dividends Paid to EU/EEA Minority Shareholders Violates Free Movement of Capital
Brief Update on the Hungarian Tax Climate
Cross-border Merger Taxation in Japan
Investing in Poland
New Proposed Treasury Regulations Clarify the Scope of the Exemption from US Taxation of Foreign Sovereigns
Common Transaction Structures Utilized by Non-US Investors in US Real Property
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