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European MA news, Winter 2016
  • Morrison & Foerster LLP
  • European Union, Germany, United Kingdom
  • February 10 2016

Inbound investment structures seeking to acquire a German or UK corporation should take into account the potential taxation of both the local entity

Could you use EIS to attract investment?
  • Burges Salmon LLP
  • United Kingdom
  • January 29 2016

The Enterprise Investment Scheme (EIS) is intended to encourage investment into small and medium sized companies with a higher risk profile by

Selling, buying or investing: Insurance broker M&A - five practical tips on preparing for success
  • RPC
  • United Kingdom
  • January 20 2016

People who are well prepared and able to act quickly tend to do better in a buoyant M&A market and, with some sizeable recent transactions, continued

No Gains, Just Pain: Increasingly Uncomfortable Taxation Environment for Private Equity Executives’ Compensation
  • Skadden Arps Slate Meagher & Flom LLP
  • European Union, France, Germany, United Kingdom
  • January 18 2016

Arguing that their compensation should count as capital gains since it derives from the appreciation in value of portfolio companies &mdash

New year, new exemption: The UK withholding tax exemption for privately placed debt
  • White & Case LLP
  • United Kingdom
  • January 4 2016

Just over a year since the Chancellor of the UK Exchequer George Osborne announced in his Autumn Statement 2014 the introduction of a UK withholding

The Private Placements Withholding Tax Exemption
  • Morrison & Foerster LLP
  • United Kingdom
  • December 24 2015

The Finance Act 2015 introduced an exemption from a borrower's obligation to withhold tax from interest payments arising on qualifying private

HMRC’s “Italian Job”: The UK Finance Bill and Taxation of Funds
  • Debevoise & Plimpton LLP
  • United Kingdom
  • December 9 2015

Reading the draft legislation published today dealing with the taxation of carried interest in the United Kingdom feels reminiscent of the scene from

“Performance Linked Rewards” - Another change to the UK taxation of carried interest
  • Fried Frank Harris Shriver & Jacobson LLP
  • United Kingdom
  • December 9 2015

Following the Disguised Investment Management Fee (“DIMF”) rules introduced on 6th April 2015 and the Carried Interest rules effective from 8th July

Consultation on general interest limitation rule: final reports issued
  • Taylor Wessing
  • OECD, United Kingdom
  • December 1 2015

The Government has endorsed recent OECD recommendations arising out of the Base Erosion and Profit Shifting Project ("BEPS") regarding the

The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from