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Angel Investing on the Rise: Legal Considerations for the Formation of an Angel Fund
  • Thompson Hine LLP
  • USA
  • July 27 2017

Investors are becoming increasingly interested in the opportunities and benefits of launching angel funds. With a growing community of startup

German Investor Requirements for Real Asset Funds
  • CMS
  • Germany
  • July 20 2017

The second of our on-going series of fund manager roundtables looked at various ways in which fund managers can accommodate the particular quirks of

Funds quarterly legal and regulatory update - 1 April 2017 to 30 June 2017
  • Ogier
  • European Union, Jersey, OECD
  • June 30 2017

In June 2017, the Government of Jersey published a survey inviting local businesses from all industries to provide their views on Brexit and the

Court Uncourt - Volume IV Issue IV 2017
  • STA Law Firm Ltd
  • European Union, India, United Kingdom, USA
  • June 30 2017

Class 101 on Farming: A strong Root gives rise to a strong stem; and a strong stem yields staple crops. Hence, farmers try to protect their harvest by

ISOs and Employee Payroll Taxes
  • Andrews Kurth Kenyon LLP
  • USA
  • June 28 2017

Exercising an incentive stock option (“ISO”) prior to an M&A transaction that would otherwise result in such ISO being “cashed out” (i.e., cancelled

Africa tax in brief June 2017
  • ENSafrica
  • Angola, Ethiopia, Ghana, Mauritius, Nigeria
  • June 21 2017

The Ministry of Economics and Finances and the Ministry of Foreign Affairs issued Joint Order No.20517 on 27 April 2017, creating a technical

Relief to investors: government issues final notification exempting certain transactions from long-term capital
  • Khaitan & Co
  • India
  • June 13 2017

Until 31 March 2017, long-term capital gains arising on the transfer of listed equity shares were exempt from tax in India if such transfer was

No “pass through” status for indeterminate trusts holds tribunal
  • Khaitan & Co
  • India
  • June 9 2017

The Chennai Bench of the Income-tax Appellate Tribunal (Tribunal) in its recent ruling in TVS Investments iFund v ITO (2017 81 taxmann.com 296

Industry views on open-ended funds and illiquid assets
  • CMS
  • United Kingdom
  • May 23 2017

Open-ended funds are an important means of investment into illiquid assets, representing an efficient way for large numbers of people, including

The impact of Swiss corporate tax reform III on your company
  • Loyens & Loeff
  • Switzerland
  • May 16 2017

The abolishing of preferential tax regimes and the implementation of the expected corporate tax reform III will challenge many Swiss operations of