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 6,447

AMITs - did you miss the bus to go in from 1 July 2016?
  • Hall & Wilcox
  • Australia
  • July 19 2016

The Attribution Managed Investment Tax (AMIT) regime is now law. It provides many improved tax outcomes and certainty for investors and trusteesREs


Guernsey continues to stand strong
  • Guernsey Finance
  • Guernsey, OECD, United Kingdom
  • July 18 2016

Over the last 12 months, what regulatory changes have been of the most significance to Guernsey and why? Oliver Godwin (OG): Regulation is constantly


Luxemburger Gesetz über Reservierte Alternative Investmentfonds (RAIF) vom Parlament verabschiedet
  • Loyens & Loeff
  • Luxembourg
  • July 18 2016

Der Gesetzentwurf 6929 über die Einführung eines neuen Regimes von alternativen Investmentfonds (AIF), sog. Reservierte alternativer Investmentfonds


IRS Issues Safe Harbors under Which the IRS Will Not Assert That a Corporation Lacks the Requisite ‘Control’ for Purposes of Section 355(a)
  • McDermott Will & Emery
  • USA
  • July 18 2016

On July 15, 2016, the Internal Revenue Service (IRS) released Rev. Proc. 2016-40. This Revenue Procedure provides safe harbors in which the IRS will


IRS Proposes Regulations Addressing the Device Test and the Active Trade or Business Requirement for Tax-Free Spin-Offs
  • Baker Botts LLP
  • USA
  • July 18 2016

On July 14, 2016, the Internal Revenue Service (the “IRS”) and the Department of Treasury issued proposed regulations (the “Proposed Regulations”


RAIFs Finally Accessible
  • Charles Russell Speechlys LLP
  • Luxembourg
  • July 15 2016

The long awaited Reserved Alternative Investment Fund (RAIF) law (the RAIF Law) was voted in yesterday. Supervision: Enhanced time to market The RAIF


IRS Issues Final Regulations on Tax-Exempt Bond Arbitrage Restrictions
  • Steptoe & Johnson LLP
  • USA
  • July 15 2016

Today, the IRS issued final regulations on the section 148 arbitrage investment restrictions applicable to tax-exempt bonds and other tax-advantaged


Private Fund ReportSummary of Key DevelopmentsSpring 2016
  • Paul Hastings LLP
  • European Union, United Kingdom, USA
  • July 14 2016

This continues to be a time of rapid change for the private fund industry, as the Securities and Exchange Commission (the "SEC"), the Commodity


Five Things about the IRS’s Proposed Regulations on the Spinoff Device and Active Business Tests
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • July 14 2016

On July 14, 2016, the Internal Revenue Service (IRS) proposed long-anticipated regulations tightening the “device” and “active trade or business”


Tax Flash: RAIF: Luxembourg adopted the new “reserved alternative investment fund” regime
  • Loyens & Loeff
  • Luxembourg
  • July 14 2016

Today, the Luxembourg Parliament adopted the bill on the introduction of a new alternative investment fund (AIF) regime: the reserved alternative