The publication offers a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets. It offers topical and current insights on the most pressing tax issues and opportunities, including those relating to fiscal residence rules, business holding structures and cross-border activity.
Our experts have contributed to three chapters in the publication: Belgium, Luxembourg and Switzerland. The chapters cover, among other topics:
• The common forms of business organisation and their tax treatment
• Direct taxation of businesses
• Tax residence and fiscal domicile
• Tax incentives, special regimes and relief that may encourage inward investment
• Taxation of funding structures
Please download the chapters below.