We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 11-20 of 715

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

What the future holds for china’s VIE
  • Kaye Scholer LLP
  • China, USA
  • September 25 2012

Two recent and noteworthy events in the US and China cause one to ponder what the future holds for the variable interest entity (VIE), an ingenious creation which, for the past decade, has been widely used to attract eager foreign capital, because it seems to have overcome certain People's Republic of China (PRC) regulatory hurdles facing foreign investors while cleverly using US and international accounting standards that would inject financial life in to offshore companies even though such offshore companies do not own an equity stake in the Chinese operations

Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • USA, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, Canada, China, Denmark, European Union, France, Germany
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

IRS issues new timeline for implementation of FATCA
  • Lowenstein Sandler LLP
  • USA
  • August 18 2011

The IRS has issued a new timeline for implementing the onerous requirements imposed on foreign financial institutions (including foreign hedge funds and private equity funds) by the Foreign Account Tax Compliance Act (“FATCA”

Final FBAR regulations offer some relief for plan sponsors, but filing obligations remain
  • McDermott Will & Emery
  • USA
  • April 7 2011

The Treasury Department has issued final regulations concerning the FBAR filings

Dodd-Frank Act effect on non-US investment advisers
  • McDermott Will & Emery
  • USA
  • November 22 2010

The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act), enacted on 21 July 2010 and effective with regard to investment advisory registration matters as of 21 July 2011, mandates significant changes to the regulation of offshore (from the United States) investment managers

New developments affect reporting obligations for U.S. interests in non-U.S. private investment funds
  • Schulte Roth & Zabel LLP
  • USA
  • March 23 2010

In late February, the Treasury Department (“Treasury”) issued Notice 2010-23 (“Relief Notice”) and Announcement 2010-16 (the “Announcement”), providing additional guidance relating to the filing of Reports of Foreign Bank and Financial Accounts (Form TD F 90-22.1) (“FBAR”) for all years through 2009

Proposed regulations exempt taxpayers from FBAR reporting for interests in offshore private equity and hedge funds until further guidance is issued
  • Proskauer Rose LLP
  • USA
  • March 3 2010

On February 26, 2010, the Treasury Department published long-awaited, revised proposed regulations clarifying which taxpayers will be required to file the Report of Foreign Bank and Financial Accounts, Form TD F 90-22

FBARs not currently required for interests in foreign hedge funds or private equity funds
  • Lowenstein Sandler LLP
  • USA
  • March 2 2010

The Treasury Department has provided some welcome relief concerning Foreign Bank Account Report (FBAR) filing requirements, although many key issues remain unresolved

FBAR filing not required for interests in offshore private equity and hedge funds for calendar years 2009 and earlier
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • March 1 2010

Last Thursday and Friday the Internal Revenue Service (the “IRS”) and the Financial Crimes Enforcement Network (“FinCEN”) of the Department of the Treasury issued current guidance and Proposed Regulations covering a number of important issues with respect to the requirement to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (“FBAR”