Private Equity


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  • Luxembourg introduces changes to minimum taxes and “IP Box” Regime Restricted access


    Submitted: 12 January 2016

    This article examines a number of important changes which the Luxembourg Government has recently proposed to its tax system, in particular to its Corporate Income Tax (CIT), Net Wealth Tax (NWT) and “Intellectual Property (IP) Box” Regime.

  • Draft revised Investment Funds Regulations in the United Arab Emirates Restricted access


    Submitted: 17 December 2015

    On the 20 November 2015, the federal capital markets regulator in the United Arab Emirates (UAE), the Securities and Commodities Authority (SCA) released its much awaited draft revised versions of its mutual funds regulations.

  • FTT: one step forward, one step back…


    Submitted: 11 December 2015

    Ten Member States have reached a degree of political agreement on the proposed scope of the FTT, whilst Estonia has withdrawn from the process.

  • CRS implementation: Cayman Islands update


    Submitted: 11 December 2015

    The Cayman Islands’ Government has issued guidance on the implementation of CRS reporting requirements, including the period of overlap with UK FATCA during 2016.

  • Legal Headwinds: Asia - Quarterly Report - Q4 2015 Restricted access


    Submitted: 30 November 2015

    The Q4 2015 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to financial institutions operating in China, Hong Kong and Singapore for the period from 01 October to 31 December 2015.

  • Changes to Dutch accounting legislation


    Submitted: 24 November 2015

    The main changes, which are a result of the EU Accounting Directive being implemented, include shorter deadlines for filing annual accounts and the increased thresholds which determine the company's relevant size for accounting purposes.

  • Getting ready for ELTIFs - HMTs regulations prepare for implementation in the UK


    Last Reviewed: 13 November 2015 / Submitted: 22 October 2015

    The European Long term Investment Funds Regulation takes effect on 09 December 2015. In the UK, HM Treasury's ELTIF Regulations 2015 will ensure that these new funds can be accommodated successfully within the UK’s regulatory framework from the outset.

  • The Common Reporting Standard (Global FATCA): how fund managers should prepare


    Submitted: 19 October 2015

    With the commencement date for the Organisation for Economic Cooperation and Development (OECD) Common Reporting Standard (CRS) on the horizon, asset managers and investment funds should start to prepare to implement CRS.

  • Recovery of input VAT by bid vehicles: HMRC change in policy


    Submitted: 16 October 2015

    It is understood that HMRC will now accept that a bid vehicle in private equity backed acquisitions will generally be able to recover input VAT on its acquisition costs where it joins a VAT group with the acquired business, provided it has some economic activity.

  • Impact of BEPS on infrastructure projects


    Submitted: 13 October 2015

    Proposed changes to double tax treaties and restrictions on interest deductions arising out of the Organisation for Economic Co-operation and Development(OECD’s)Base Erosion and Profit Sharing(BEPS)project are likely to impact on the structuring and viability of infrastructure projects.

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