February 2022
As today’s investment environment becomes more complex and competitive, maintaining awareness of change is critical. KPMG’s Global Sovereign Wealth & Pension Funds Tax Alerts delivers tax news impacting the sovereign wealth and pension funds industries from around the world.
We encourage you to share articles of interest and join us in the tax discussion on LinkedIn.
In this issue:
ASPAC | LATAM | Europe | United States
ASPAC
7 February - UAE: Corporate income tax, what to expect
LATAM
Europe
16 February - Spain: Financing structure challenged, tax authorities look through Dutch entity to impose withholding tax on U.S. entity
16 February - Italy: Luxembourg fund exempt from withholding tax on dividends from Italian companies (court decision)
15 February - EU: CJEU judgments and referrals, infringement procedures, other developments
1 February - EU: Summary of tax-related developments, actions from CJEU and European Commission
United States
Of further interest
- Learn more about KPMG’s Global Sovereign Wealth & Pension Funds Tax network