OrbitaxLow-tax jurisdictions; Privileged tax regimes – possibility to challenge classification: suspensive effect: Dutch holding companies; Switzerland
|Approved Changes| Brazil
Normative Acts 10/2010 and 11/2010, published in the Official Gazette of 25 June 2010 and effective as from that date, based on Art. 2 of Normative Instruction 1,045, granted "suspensive effect” in respect of the categorization of:
| - | Dutch holding companies, as companies subject to a preferential tax regime; and | …
