Tax (Global)

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

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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.

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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.

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Tax Information Reporting

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

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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.