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100 results found


Kinanis LLC | Cyprus | 11 Apr 2019

Cyprus alternative Investment Funds: overview of the registered alternative investment fund (RAIF)

Cyprus is dynamically positioning itself as one of the top emerging investment fund centres in Europe. The fully upgraded and


Eversheds Sutherland (US) LLP | USA | 13 Mar 2019

New York City Tax Tribunal finds that ownership of a flow-through interest can create nexus.

The New York City Tax Tribunal held that an out-of-state corporate taxpayer, with an indirect interest in a limited liability company investment fund


Carey Olsen | Bermuda | 21 Dec 2018

Bermuda lodges legislation to introduce substance requirements and to improve investment funds regulatory regime

The ESA makes a number of amendments to the Investment Funds Act 2006 (the “IFA”) in order to bring Bermuda’s investment fund regulatory regime


Loeb & Loeb LLP | USA | 18 Apr 2018

High Net Worth Family Tax Report, vol. 13, No. 1 - Family office structured as a limited liability company is considered to be in a trade or business.

In December, the Tax Court decided a case that is very significant for families that maintain family offices. In Lender Management, LLC v


Maples | Ireland | 19 Jun 2017

Irish Investment Funds - Requirements to Make Accounts Publicly Available

Most of the provisions of the Companies (Accounting) Act 2017 (the "Act") came into effect on 9 June 2017. The main purpose of the Act is to transpose


Loeb Smith | Cayman Islands | 25 May 2017

The introduction of a regime to register the beneficial owners of Cayman Islands’ companies and LLCs takes effect on 1 July 2017

In line with the transparency and compliance efforts that made the Cayman Islands one of the early adopters of the Common Reporting


Vandeventer Black LLP | USA | 10 May 2017

Exit strategies in real estate investments

Sooner or later your colleagues will approach you about investing in a development deal or similar venture if they have not already done so. The


Dentons | Poland | 25 Apr 2017

Alternative Investment Company - deadline for regulatory adjustment will end June 4, 2017

On June 4, 2016 amendments to the Act on Investment Funds (the “Act”) entered into force. The purpose of the amendment is implementation in the Polish


Morrison & Foerster LLP | USA | 19 Jan 2017

Social Impact Funds: Structuring Considerations

Impact investing, generally speaking, refers to investments made into companies, organizations, and funds with the intention to generate measurable


Barnea | Israel | 29 Dec 2016

Innovations in the Israeli Partnerships Legislation

In recent decades, corporate laws in general and partnership laws in particular have undergone significant changes throughout the world, including

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