Andrew Howard

Partner, Ropes & Gray

Andrew (Andy) Howard is a partner in the tax and benefits group, focusing on UK corporate tax and international tax matters. He has more than 15 years' experience working on a wide spectrum of complex UK tax issues. Andy's practice focuses on all types of transactions involving investment funds, including private equity, finance, special situations, real estate, and fund formation, but also includes UK and international M&A, structured finance, derivatives, stock lending and general advisory work.

Mentioned in Legal 500, Andy is a regular contributor to leading UK tax publications and has presented a number of seminars on developments in UK tax law. He also focuses on cross-border and international tax matters, co-ordinating advice with counsel in a wide range of jurisdictions to provide fully joined-up advice on the tax effects of clients' transactions. He takes pride in providing clear and concise advice on complex transactions.

Contributed to

2

Holding company jurisdictions—tax considerations

Practice notes

This Practice Note sets out the general tax concerns and objectives when considering the location of a holding company or intermediate holding company for an international business (or a division of an international business), including withholding tax on profit distributions and other payments, participation exemptions, double taxation treaties, interest deductibility and relevant anti-avoidance provisions such as transfer pricing. This Practice Note is produced in partnership with Andrew Howard of Ropes & Gray International LLP.

Tax

The UK as a holding company jurisdiction—tax considerations

Practice notes

This Practice Note summarises the attributes of the UK as a tax-efficient holding company jurisdiction. This Practice Note looks at withholding tax on distributions and payments, participation exemptions, double taxation treaties, interest deductibility and relevant anti-avoidance provisions such as controlled foreign company rules and diverted profits tax. This Practice Note is produced in partnership with Andrew Howard of Ropes & Gray International LLP.

Tax