Hi all

I visited a tax advisor today and I was asking about my personal tax liability.

I own some international companies though a holding company and receive the income as dividends in my home country.

I was amazed to learn that regardless of my tax status in my home country, if some country where I have a subsidiary applies the "look through" approach they could request me to pay extra taxes as if I was a direct shareholder in the company in that country. They could request my local tax office to assist in the collection of those taxes from me.

If this is true, what is the point of tax planning, and the right of an individual to structure his tax affairs in a tax efficient way?

Does anyone know which countries if any in the EU apply the "look through approach", or similar?
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surely your tax advisor who you visited should answer this :|
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He said he doesn't know what countries apply look through, though the USA does for sure.

I asked him what the point of tax planning was and he said that it's only a danger in countries applying the Look Through Approach

My question is where these countries are. It seems to me they are a danger to my business and it's just better not to operate there because I never know when some over zealous tax collector will decide to apply this rule.
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You would be best to take advice from advisors located in each of the countries you operate in.
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Yes, sure but seeings as I am not omnipresent I thought I would ask here first :)
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As I understand from some of your previous posts, your business structure is very complicated and you require some very specific knowledge of foreign tax regimes.

I doubt that any advice given here will help much as we are unaware of many of the facts.
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Well possibly but my question is very specific.

Does anyone know which EU countries, if any apply the Look Through Approach?

If I know which they are I can then go and ask the relevant tax advisors.
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