On 28 January 2016 the EC published a proposal for a so-called Anti-Tax Avoidance Directive. If implemented it would apply to all taxpayers who are subject to corporate tax in an EU Member State, including corporate taxpayers...more
2/24/2016
/ BEPS ,
CFC ,
Corporate Taxes ,
Court of Justice of the European Union (CJEU) ,
EBITDA ,
EU ,
European Economic Area (EEA) ,
Exit Tax ,
Foreign Corporations ,
GAAR ,
Member State ,
OECD ,
Tax Avoidance ,
UK
We have considered the final reports from the perspective of a typical private investment fund that focuses on illiquid assets such as private equity, infrastructure or real estate. Some of the reports contain proposals that,...more
In this newsletter
- U.S.:
- Dodd-Frank Act – Designation of asset managers as systemically important financial institutions
- Volcker Rule finalised with a more limited application to covered fund activities...more
4/26/2014
/ AIFM ,
Alternative Investment Fund Managers Directive (AIFMD) ,
Asia ,
Asset Management ,
Banks ,
BEPS ,
China ,
Conflicts of Interest ,
Dodd-Frank ,
Due Diligence ,
EU ,
FATCA ,
Federal Reserve ,
Financial Conduct Authority (FCA) ,
Financial Transaction Tax ,
Foreign Banks ,
Foreign Investment ,
FSOC ,
Hong Kong Stock Exchange ,
MiFID ,
Outsourcing ,
SFC ,
SIFIs ,
Value-Added Tax (VAT) ,
Volcker Rule