navigator: investment tax

Simmons & Simmons navigator: investment tax will provide essential information on the local taxation of non-resident funds on returns from proposed investments in 46 jurisdictions. The service has been designed to facilitate smarter decision-making through the proactive management of tax risk.

...the key jurisdictions

Europe - Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Lithuania, Luxembourg, Malta, The Netherlands, Norway, Poland, Portugal, Russia, Spain, Sweden, Switzerland, Turkey and the United Kingdom.

Middle East, Asia, Oceania and Africa - Australia, China, Hong Kong, India, Indonesia, Israel, Japan, New Zealand, Saudi Arabia, Singapore, South Africa, South Korea, Taiwan and Thailand.

Americas - Argentina, Brazil, Canada, Chile, Colombia, Mexico and the United States.

...the categories of assets

  • listed equities
  • listed debt securities (including government and corporate bonds)
  • others to follow

...the essential information

  • taxation of income, including withholding taxes
  • taxation of gains on realisation
  • financial transactions taxes
  • tax treaty coverage
  • primary liability for tax and secondary liability risk
  • collection of tax and tax reporting obligations
  • practical means of managing tax risks (eg operating within applicable investment thresholds) 

Benefits of navigator: investment tax

Specific - tailored information based on our highly-specialised asset management and investment funds sector-focussed experience.

Simple - overview matrix for easily digestible and usable information. Consistent approach to information across all jurisdictions.

Practical - traffic light system indicating level of tax risk in each jurisdiction. Format enabling comparison of tax risk across jurisdictions. 

Up-to-date - information consistently updated via a regular quarterly updating process and intermittent updates where required. Covers forward-looking developments to enable you to anticipate issues.

Available 24/7 - information instantly accessible when needed (no delay for obtaining information from overseas counsel), enabling upfront consideration of tax factors.

Cost-effective - cost-effective alternative to obtaining the information on a bespoke basis. Competitively priced as cost is spread across the subscribers.