Infrastructure funds


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  • BEPS


    Last Reviewed: 13 June 2017 / Submitted: 16 November 2015

    This microsite examines the progress of the OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) to tackle a wide range of international tax issues, including taxation of the digital economy, hybrid instruments and entities, transfer pricing rules, double tax treaties, permanent establishments and country-by-country reporting.

  • ESMA publishes principles for post-Brexit supervisory convergence in EU27


    Submitted: 02 June 2017

    The European Securities and Markets Authority (ESMA) has published an Opinion, aimed at ensuring that the national competent authorities in the remaining 27 EU Member States take a consistent approach to the authorisation of UK entities looking to relocate into the EU following Brexit.

  • UK broadband investment - is the future ultrafast for infrastructure investors?


    Submitted: 15 May 2017

    Following commitments made in the 2016 Autumn statement, are we on the cusp of a full fibre wave?

  • FCA updates its AIFMD NPPR notification forms


    Submitted: 31 March 2017

    On 27 March 2017, the FCA published amended forms to be used by AIFMs notifying the FCA of an intention to market AIFs in the UK under the national private placement regime (NPPR).

  • Update: Distribution of investment funds in Germany


    Last Reviewed: 16 February 2017 / Submitted: 23 January 2017

    Distribution of non-German investment funds to German (retail and/or professional/institutional) investors is subject to complex requirements. This updated article discusses the new rules resulting from the implementation of AIFMD in Germany.

  • Remuneration in the financial services industry – key dates in the pipeline for the UK


    Last Reviewed: 12 January 2017 / Submitted: 24 January 2014

    A high level overview of future law changes affecting remuneration within the UK financial services industry.

  • The OECD’s BEPS Action Plan


    Last Reviewed: 12 January 2017 / Submitted: 09 September 2014

    The OECD delivered its final set of reports under its BEPS Action Plan in October 2015. Following the publication of the final reports, the focus now moves to the issue of implementation of the various agreed actions in the participating jurisdictions.

  • Legal Headwinds: Asia - Quarterly Report - Q4 2016 Restricted access


    Submitted: 27 December 2016

    The Q4 2016 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to financial institutions operating in China, Hong Kong and Singapore.

  • ESMA updates its AIFMD Q&As in respect of reporting under Article 42


    Submitted: 16 December 2016

    On 16 December 2016, the European Securities and Markets Authority (ESMA) published updated Q&As on the Application of the AIFMD, clarifying the Article 42 reporting requirements of non-EU Alternative Investment Fund Managers (AIFMs).

  • The FCA’s market study into asset management


    Last Reviewed: 06 December 2016 / Submitted: 18 November 2015

    The UK financial regulator has announced the parameters of its market study into asset management.

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