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Tax Planning › Alternative Investment Fund Managers Directive (AIFMD)

Carey Olsen

Guernsey funds – special considerations for US managers

Carey Olsen on

Guernsey, located in the English Channel, is one of the world’s largest offshore finance centres, with a thriving funds industry. The value of funds under management and administration in Guernsey is US$532bn. Guernsey is an...more

Goodwin

Was Your SIF Set Up Before 2016? Consider a RAIF Conversion While Evaluating the Benefits of Maintaining a SIF

Goodwin on

The Specialised Investment Fund (SIF) regime was established in Luxembourg by the Law of 13 February 2007 (the “SIF Law”). The SIF regime’s purpose was to offer great flexibility on investment scope while structuring and...more

Skadden, Arps, Slate, Meagher & Flom LLP

"HMRC Turns Up the Pressure on UK LLPs"

Skadden, Arps, Slate, Meagher & Flom LLP on

Following the announcement in Budget 2013, HM Revenue & Customs (HMRC) issued a consultation document on May 20, 2013 that focuses on two areas of partnership taxation where HMRC perceive “unintended inconsistencies”...more

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