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Taxation of Foreign Portfolio Dividends

Robert Kent, Partner, Freshfields Bruckhaus Deringer, looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends

 
Robert Kent Partner Freshfields Bruckhaus Deringer looks at what Robert the discussion document 'Taxation of the foreign profits of companies' has to say about possible changes to the taxation of foreign portfolio dividends
 
The greater part of the body of published professional comment to date on the proposals contained in the Treasury's discussion document on the Taxation of the foreign profits of companies has unsurprisingly been devoted to the proposed package of reform measures which concern the treatment of UK companies' participation holdings (that is to say broadly holdings of stakes of 10% or greater) in overseas...

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