Comparison of Holding Regimes in Europe, Middle East and Africa

Comparison of Holding Regimes in Europe, Middle East and Africa - Crowe Horwath Ireland

Crowe Horwath International has compiled an overview of the main tax features of holding regimes in Europe, Middle East and Africa. In total there is information about 48 different countries.

Topics Covered

  • Tax rate (effective)
  • Treatment of dividends received from domestic shareholdings
  • Treatment of dividends received from foreign shareholdings
  • Treatment of capital gains resulting from the disposal of domestic shareholdings
  • Treatment of capital gains resulting from the disposal of foreign shareholdings
  • Capital duty on cash contributions
  • Capital duty on contributions of shares in a foreign subsidiary
  • Deductibility of interest expenses linked to foreign shareholdings
  • Debt-to-equity limitations
  • Double tax treaties
  • Controlled Foreign Companies provisions (CFC / Subpart F)
  • Withholding Tax on dividends paid to EU parent company (EU directive)
  • Withholding Tax on dividends paid to US parent company
  • Deductibility of capital losses resulting from the disposal of domestic shareholdings
  • Deductibility of capital losses resulting from the disposal of foreign shareholdings

We hope you will find this comparison informative. If you require further information, do not hesitate to contact a member of our tax team.