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After years of political deliberation, contentious debate and practical obstacles, the EU Savings Directive (Directive), adopted in 2003, finally takes effect on 1 July 2005. As from that date, the 25 EU Member States, five non-EU countries and 10 dependent and associated territories will apply "equivalent" measures on savings income. Although the legal scope of the Directive does not extend beyond EU borders, its implementation will, in fact, affect those other countries and territories that ha

The information in this article has been prepared by professionals in the member firms of Deloitte Touche Tohmatsu.

This comprehensive bulletin examines critical tax developments across 12 Asian jurisdictions, including China's intensified scrutiny of Hong Kong holding company structures for dividend withholding tax benefits, Singapore's implementation of Pillar Two global minimum tax registration requirements, and India's new Income Tax Act taking effect.