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Results: 1-10 of 1,778

IRS formally expands no-rule policy to include certain spin-off rulings
  • Baker Botts LLP
  • USA
  • September 15 2015

On September 14, 2015, the Internal Revenue Service ("IRS") issued Rev. Proc. 2015-43, which formally expanded the IRS no-rule policy to include the

The impact of regulatory changes on private equity firms
  • McDermott Will & Emery
  • United Kingdom
  • September 9 2015

Private equity firms globally have faced a clampdown from governments and regulators worldwide over what many see as overly favourable tax treatment

Consolidated return update
  • Pepper Hamilton LLP
  • USA
  • August 28 2015

In the last six months, the U.S. Department of the Treasury has issued two sets of proposed regulations that provide needed guidance in the area of

Funds talk: August 2015
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • August 4 2015

Fueled in part by government efforts to increase renewable energy generation assets in the U.S., solar is a growing investment market. Solar capacity

Luxembourg legal update : July 2015
  • Clifford Chance LLP
  • Luxembourg
  • July 30 2015

The fourth Anti-money Laundering Directive (AMLD 4 Directive (EU) 2015849) and the Regulation on information accompanying transfers of funds (FATF

IRS proposed rules on private equity management fee waivers
  • Venable LLP
  • USA
  • July 28 2015

Last week, the Internal Revenue Service issued proposed regulations that provide guidance to partnerships and their partners regarding when an

German investment taxation reform ahead
  • Dechert LLP
  • Germany
  • July 24 2015

The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation ('Draft Bill') on 22 July

Private equity and hedge fund managers take caution - proposed Treasury regulations threaten management fee waivers
  • Locke Lord LLP
  • USA
  • July 23 2015

On July 23, 2015, the Internal Revenue Service ("IRS") issued long-awaited proposed regulations discussing the taxation of management fee

Is the long wait worth it? European long-term investment funds (ELTIFs) finally take shape
  • Dechert LLP
  • European Union
  • June 26 2015

The long-awaited European Regulation on European long-term investment funds (ELTIF Regulation) was finally published in the Official Journal of the

Business law update - Summer- 2015
  • Thompson Hine LLP
  • USA
  • June 24 2015

While it may be true that the only things certain in life are death and taxes, knowing how to reduce your tax liability can certainly make paying