Funds and investment structures
- Investment funds: Finland: Amendments to residency rules for certain foreign funds
- Fund classification: Netherlands: Clarifications regarding tax classification of Lebanese joint-stock company and Spanish venture capital fund
- Entity classification: India: U.S. limited partnership may be a company for Indian tax purposes if taxed as separate entity in United States (tribunal decision)
- Interest limitation / corporate reorganization: Netherlands: Public consultation on omnibus tax bill, including changes to corporate reorganization provisions and reverse hybrid entity taxation
- Related-party debt push downs: Netherlands: Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision)
- Corporate reorganizations: China: Special corporate income tax treatment rules for mergers and demergers clarified
- Foreign investor / FII exemptions: India: Proposed tax amendments in response to global economic conditions and supply-chain disruptions
