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Deloitte Ecuador

The value of real estate in Sweden has been on the rise for a long time and foreign investments in Swedish real estate are substantial. The transaction volume for Q1 2015 amounted to approximately €2.3 billion, with foreign buyers accounting for 25% of this. The Swedish real estate market is often seen as a ‘safe haven’ but changes in the tax regime are expected which could alter the jurisdiction’s attractiveness in the eyes of foreign investors.

EmmanuelCotessat Sté d'Avocats / Law Firm

Ramón Esquives Espinoza, head of tax processes in the management and tax advisory unit of BBVA’s finance area, takes a look at current points of contention between the Peruvian financial sector and the country’s tax authorities, which relate to suspended interest and the applicable income tax rate for interest paid to non-residents.

Borenius Attorneys Ltd

Emile Steevensz, partner at Steevensz|Beckers Tax Lawyers in Curaçao, provides a guide to fund structuring in the Caribbean region and assesses the advantages of the Curaçao fund for mutual account.

On December 17 2014 the Swiss Federal Council published new draft legislation on the reform of Swiss withholding tax, proposing an exemption for interest payments to non-residents and an extension of the taxable basis for Swiss resident individuals. The draft’s consultation period ended on March 31 2015. Alberto Lissi and Monika Gammeter of Tax Partner – Taxand Switzerland outline the latest developments.

Kristofer Brodin of KPMG Sweden explores the insurance and tax regulatory environment, outlining why those in the wider financial services sector need to keep track of potential incoming tax changes.

As part of a continuing focus on the tax issues impacting the asset management industry, International Tax Review brings you the second edition of the Financial Services supplement publication.

Deloitte Switzerland and Deloitte Belgium