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The war on holding companies and the return of withholding taxes

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The proposals to be introduced by BEPS 2.0 and ATAD 3 represent the latest challenge to the use of holding companies in corporate structures, with BEPS 2.0 potentially giving rise to the re-introduction of withholding taxes where they had historically been falling away, and ATAD 3 bringing in prescriptive substance requirements. These latest developments in the story of holding company anti-abuse measures will require corporate groups to review their holding structures and make changes if those structures could be affected by current trends or the proposed new measures.

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