Tax (Global)

Learn more about the AIMA's work on the following topics by clicking below: 

BEPS 2.0

The OECD's Base Erosion and Profit Shifting Project (BEPS) aims to secure and sustain the international tax system and increase tax equity among traditional and digital businesses.

Hybrids Legislation (ATAD2)

Hybrid mismatches are differences in the tax treatment of an entity or an instrument under the laws of two or more jurisdictions.

Tax Information Reporting

AIMA and the ACC are actively engaged in monitoring tax information reporting requirements pertaining to asset managers globally.

Withholding Tax

The current Withholding Tax (WHT) regime undermines the principle of tax neutrality by placing additional cost on investors who use funds or collective investment schemes to invest.

(Last updated: 30 June 2021)