Ropes & Gray LLP | USA | 17 Jan 2024
In Soroban Capital Partners LP v. Commissioner, the Tax Court addressed the scope of the so-called “limited partner exception” from U.S. federal…
Ogier | Jersey | 13 Dec 2023
Jersey has a wide variety of entities or legal vehicles that can be used to meet a client's commercial objectives. These all have the advantages of a…
RPC | United Kingdom | 11 Dec 2023
In BCM Cayman LP and BlueCrest Capital Management Cayman Ltd v HMRC [2023] EWCA Civ 1179, the Court of Appeal (CA) upheld a decision of the Upper…
Hassans | Gibraltar | 17 Oct 2023
Following a joint effort from Her Majesty’s Government of Gibraltar (“HMGoG”), the Gibraltar Funds and Investments Association (“GFIA”) and the…
Frost Brown Todd LLP | USA | 26 Jul 2023
Private equity and investment fund sponsors have historically chosen Delaware limited partnership (LP) and limited liability company (LLC) models…
Mintz | USA | 24 Jul 2023
Sponsors of investment partnerships should be aware that the IRS is aggressively challenging management structures designed to qualify for the…
Arendt & Medernach | Luxembourg | 12 Jul 2023
The Law’s primary objectives are to improve and modernise Luxembourg’s fund toolbox and increase the attractiveness and competitiveness of the…
Dacheng Shanghai | China | 6 Jul 2023
过去三年中,受新冠疫情影响,大量企业面临无法清偿到期债务、资不抵债或者明显缺乏清偿能力的困境,法院受理破产清算案件的数量直线上升。最近,笔者也作为破产管理人的一员参与了一…
Dacheng Shanghai | China | 5 Jul 2023
为规范企业国有资产交易行为,加强企业国有资产交易监督管理,防止国有资产流失,国务院国有资产监督管理委员会(以下简称"国资委")与财政部于 2016年6月联合颁布《企业国有资产交易监督管理办法》(国资委、财政部令第32号,以下简称"32号令"),为国有资产交易进一步提供了操作依据和制度保障。其后,国…
Loeb Smith Attorneys | Cayman Islands | 4 Jul 2023
The most common structure for a Cayman Islands domiciled private equity fund (“PE fund”) or a Cayman Islands domiciled venture capital…