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Results: 1-10 of 29

Alternative Investment Fund Managers Directive: EU and offshore perspectives

  • Harney Westwood & Riegels
  • -
  • European Union
  • -
  • June 29 2012

Directive 201161EU on Alternative Investment Fund Managers, known colloquially as the “Alternative Investment Fund Managers Directive” or the “AIFMD”, will overhaul the pan-European regulatory regime applicable to the managers of hedge funds, real estate funds, private equity and other collective investment schemes containing, what is loosely being described as, “alternative investments”

The European debt crisis: Key issues to consider when purchasing distressed European loan portfolios

  • Dentons
  • -
  • European Union
  • -
  • July 20 2011

As an increasing number of European banks look to move underperforming loans off their books, a number of funds are hoping to turn European bank woes into profitable endeavors

Commission refers Spain to the EU Court of Justice over discriminatory inheritance and gift tax rules

  • Squire Sanders Hammonds
  • -
  • European Union, Spain
  • -
  • December 13 2011

The European Commission has concluded that Spanish inheritance and gift tax rules constitute an obstacle to the free movement of persons and capital in breach of the Treaty on the Functioning of the European Union, and therefore has decided to refer Spain to the EU Court of Justice for discriminatory tax rules that require nonresidents to pay higher taxes

What’s the alternative? An overview of the Alternative Investment Fund Managers Directive from a Guernsey perspective

  • AO HALL Advocates
  • -
  • European Union, Guernsey
  • -
  • April 27 2012

The Alternative Investment Fund Managers Directive (Directive 201161EU) (the “AIFM Directive”) sets out new rules that are being introduced in the European Union (“EU”) in respect of the authorisation, operation, and ongoing reporting for managers of alternative investment funds (“AIFMs”) which manage andor market alternative investment funds (“AIFs”) in the various member-state countries of the EU

Rules on tax deductibility of gifts to charitable bodies

  • McDermott Will & Emery
  • -
  • European Union
  • -
  • January 30 2009

The tax legislation of many EU Member States provides for some type of tax deductibility for donations to charitable bodies

Commission authorises French tax scheme reducing solidarity tax on wealth with a view to promoting investment in SMEs

  • Bird & Bird
  • -
  • European Union, France
  • -
  • April 25 2008

The European Commission has decided not to raise any objections under the EC Treaty rules on state aid to the French tax-relief to a taxpayers' scheme in respect of the solidarity tax on wealth (ISF) for those who invest in SMEs

G20 summit: MEPs concerned about remuneration and tax havens

  • Norton Rose LLP
  • -
  • European Union
  • -
  • May 4 2009

The European Parliament has published a press release stating that it has adopted a resolution on the outcome of the summit welcoming the G20 pledge to reform remuneration schemes in a more sustainable way as part of the financial regulatory review

Commission requests that Germany end discriminatory rules applied to non-resident taxpayers

  • McDermott Will & Emery
  • -
  • European Union, Germany
  • -
  • February 8 2008

In March 2007 the European Commission formally asked Germany to amend the withholding tax system applied to certain categories of non-resident taxpayers

Commission refers Luxembourg to ECJ over Savings Tax Directive

  • McDermott Will & Emery
  • -
  • European Union, Luxembourg
  • -
  • July 3 2009

The European Commission has referred Luxembourg to the European Court of Justice (ECJ) for failing to amend its practice in relation to taxing at source the interest received by non-residents on savings held in Luxembourg

Impact analysis for Cayman Islands investment funds

  • Ogier
  • -
  • Cayman Islands, European Union
  • -
  • December 2 2010

After a protracted period of negotiation, the AIFM Directive was finally approved by the European Parliament on 11 November 2010