Sovereign Report – Issue 27

Content Summary

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Download a copy of Issue 27

1. European News
   • Netherlands brings in tax reform package
   • New Luxembourg SPFs
   • Portugal cuts offshore tax penalties
2. USA & Caribbean News
   • OECD financial standards criticised by OFCs
   • Uruguay passes tax reforms
   • Cayman permits Arabic language
3. Far East News
   • South Africa to axe Secondary Tax on Companies
   • China unifies corporate tax rates
   • Qatar sets out funds rules
4. Legal News
   • Gibraltar gives evidence to ECJ on proposed tax regime
   • UK banks ordered to hand over offshore client details
   • HMRC reaffirms “91-day” test
5. Fiscal News
   • UK Budget clarifies tax charge on overseas property purchase
   • Spain’s tax treaty with Emirates comes into force
   • ECJ ruling on Denkavit case
6. Special Report
   • Using your Intellectual Property (IP) to reduce tax