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Legal Guidance for Succession planning for Family and Owner Managed Businesses
  • Ashfords LLP
  • United Kingdom, USA
  • September 29 2016

American Benjamin Franklin famously said "in this world nothing can be said to be certain, except death and taxes". Added to this, whilst not a

Wealth & estate planning - Indian & international perspectives
  • Nishith Desai Associates
  • India, United Kingdom, USA
  • August 12 2014

In everyday usage, ‘residence’ and ‘domicile’ are often mistaken to mean the same thing. However, they are two separate connecting factors on the

AIFMD 2016 Update - Implications of ESMA’s July 2016 Advice on the Third-Country AIFMD Passport for Non-EU Managers and Funds
  • Sidley Austin LLP
  • Bermuda, USA, Cayman Islands, European Union, Hong Kong, Isle of Man, Singapore, United Kingdom
  • July 25 2016

On July 19, 2016, the European Securities and Markets Authority (ESMA) published its advice to the European Commission, the European Parliament and

Proposed New UK Penalties Regime Precipitated by CRS
  • Proskauer Rose LLP
  • OECD, United Kingdom, USA
  • September 29 2016

Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on

BVI US and UK FATCA implementation - entity classification and registration
  • Maples and Calder
  • British Virgin Islands, United Kingdom, USA
  • September 17 2014

On 30 June 2014, the British Virgin Islands ("BVI") government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United

UK FATCA compliance for investment funds
  • Schulte Roth & Zabel LLP
  • Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Jersey, United Kingdom, USA
  • November 7 2014

The United Kingdom has signed intergovernmental agreements ('IGAs') with its Crown Dependencies and Overseas Territories in order to improve

Are family funds a threat to private equity funds?
  • McDermott Will & Emery
  • United Kingdom, USA
  • November 28 2012

For most of the past two decades, private equity funds have had only two types of competition: strategic investors and each other

The Common Reporting Standards - new global tax information exchange regime begins January 2016
  • Dechert LLP
  • OECD, United Kingdom, USA
  • November 11 2015

The Common Reporting Standard ("CRS") will impose new investor due diligence and reporting obligations on funds and other financial institutions

The dangers of US Lifetime Trusts
  • Burges Salmon LLP
  • United Kingdom, USA
  • August 2 2016

A Lifetime Trust, as the name implies, is a trust which is created during a person's lifetime. This is in contrast to a Testamentary Trust, which is

ESMA Publishes Advice on Potential Extension of AIFMD Marketing Passport
  • Katten Muchin Rosenman LLP
  • Australia, Bermuda, Canada, Cayman Islands, European Union, Guernsey, Isle of Man, Japan, Jersey, Switzerland, United Kingdom, USA
  • July 22 2016

On July 19, the European Securities and Markets Authority (ESMA) published its long-delayed and much anticipated advice to the European Commission