Asset Management

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  • New Belgian law targets "vulture funds"

    Article

    Submitted: 07 July 2015

    On 01 July 2015, Belgium adopted a new Act relating to the fight against the activities of "vulture funds".

  • AIFMD: Annex IV reporting for Q1 2015 - important update re Belgium and Luxembourg

    Article

    Submitted: 13 April 2015

    The Belgian and Luxembourg regulators are requiring US and other non-EU alternative investment fund managers (non-EU AIFMs) to make "Annex IV" reports in respect of master funds if one or more of that master fund's feeder funds are marketed in Belgium and Luxembourg, respectively.

  • New opportunity for UCITS Managers targeting Retail Investors in Italy Restricted access

    Article

    Submitted: 14 November 2014

    Borsa Italiana has launched a new segment dedicated to trading of UCITS funds which will offer an alternative way for managers to make products available to investors in Italy.

  • EU Commission victory on Belgian pension fund taxation

    Article

    Submitted: 30 January 2014

    ECJ rules against Belgian tax measures providing tax relief for contributions to domestic, but not foreign pension funds.

  • Financial Transaction Tax: FAQs on Commission enhanced co-operation procedure proposal

    Article

    Submitted: 15 February 2013

    The key features and likely practical implications of the Financial Transaction Tax proposed by the European Commission in its draft Directive released on 14 February 2013. The proposed FTT will apply only to the (currently) 11 Member States which have chosen to participate in it, but has a number of extra territorial aspects which will result in FTT being imposed on numerous market participants located outside of participating Member States (or even outside the EU).

  • Foreign investment companies celebrate Commission v Belgium decision Restricted access

    Article

    Submitted: 02 November 2012

    The ECJ has held that Belgian withholding taxes on interest and dividends received by foreign investment companies are in breach of European law, since Belgian investment companies (but not foreign companies) are able to obtain a refund of the tax withheld.

  • French withholding tax on distributions to non resident UCITS contrary to EU law Restricted access

    Article

    Submitted: 10 May 2012

    The ECJ has confirmed that French withholding tax levied on foreign UCITS was contrary to the free movement of capital, since France exempted domestic UCITS from tax, opening the way to claims for repayment by funds located both in and outside the EU.

  • Private equity issues - a jurisdictional comparison Restricted access

    Article

    Submitted: 26 March 2012

    Simmons & Simmons presents some introductory information regarding legal and tax issues that may confront parties involved in private equity transactions in various jurisdictions.

  • AIFMD Update - Spring 2012 Restricted access

    Article

    Submitted: 29 February 2012

    Key considerations from The Alternative Investment Fund Managers Directive for Private Equity Fund Managers.

  • Short Selling Regulation Tracker Restricted access

    Tracker

    Submitted: 22 December 2011

    There has been increased focus on short selling in the aftermath of the global financial crisis, particularly in relation to sovereign debt and financial sector stocks. This microsite provides access to the materials on this topic being produced internationally.

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