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Global Tax Considerations in Private Fund Formation


Key Information

  • ISBN: 978-1-911316-02-2
  • Publication Date: August 2016
  • Number of Pages: 234

Edited by Jenny Wheater, this book examines the impact of the new tax and global regulations on private equity fund and investment formation, including FATCA, CDOT, CRS and BEPS.

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Regulatory and tax changes are impacting fund structuring.

Edited by Jenny Wheater, Global Tax Considerations in Private Fund Formation analyses the trends and new regulations that are affecting the structuring of private equity funds globally. This guide offers much-needed insight into what is a highly complex and evolving area.

As private equity becomes increasingly globalised, the managers that structure and invest, as well as investors that invest, in these vehicles must know about the potential new issues and challenges that could affect their activities. Navigating provisions such as FATCA and CRS is now a necessary part of fund structuring and, as international investment increases, it is key to be aware of considerations arising in less familiar markets such as India, Latin America and Africa.

Management incentives, including carried interest, have already been subject to extensive tax changes in the UK, and to challenge and review elsewhere. Consequently, managers have new questions to address. In terms of regulation, the EU and US regulatory landscapes are increasingly complex and yet a general understanding of them is vital for most fund managers.

Key topics covered include:

  • Structures for global markets, including Asia, India and Africa
  • Global trends in carried interest and management fees
  • The impact of FATCA, CDOT, CRS and BEPS
  • What increased regulation may mean for the industry

Who should buy this book?

  • Private fund managers
  • Limited partners
  • Lawyers
  • Tax advisers and consultants

- Saionton Basu, Duane Morris

- Michiel Beudeker, Loyens & Loeff

- Derrick Boo, Duane Morris & Selvam LLP

- Ronald Buge, P+P Pöllath + Partners

- Emidio Cacciapuoti, King & Wood Mallesons

- Rosa M. Ertze, Duane Morris

- Scott Gluck, Duane Morris

- Matthijs Haarsma, Loyens & Loeff

- He Li Juan, Shanghai Veritas Law Corporation

- Hope P. Krebs, Duane Morris

- Tarek Mardini, P+P Pöllath + Partners

- Davide Massiglia, King & Wood Mallesons

- Yin Nannan, Veritas Law Corporation

- Krishna Ramachandra, Duane Morris & Selvam

- Alberto Ruano, King & Wood Mallesons

- Stephen Scali, Conyers Dill & Pearman

- David A. Sussman, Duane Morris

- Jochem van der Wal, Loyens & Loeff

- Frank van Kuijk, Loyens & Loeff

- Sonia Xavier, Conyers, Dill & Pearman

- Linda Zeman, McDermott, Will & Emery

Introduction: A note on Brexit
By Jenny Wheater

1: Traditional fund structures
By Jenny Wheater and Hope P. Krebs, Duane Morris

2: Non-resident investment in the United States
By David A. Sussman, Duane Morris

3: Benelux structures: The Netherlands
By Michiel Beudeker, Loyens & Loeff

4: Benelux structures: Luxembourg
By Jochem van der Wal, Frank van Kuijk and Matthijs Haarsma, Loyens & Loeff

5: Fund structuring in Italy
By Emidio Cacciapuoti and Davide Massiglia, King & Wood Mallesons

6: Fund structuring in Spain
By Alberto Ruano, King & Wood Mallesons

7: Investing in India
By Saionton Basu, Duane Morris

8: Investing into Africa-focused funds: The Mauritius route
By Stephen Scali and Sonia Xavier, Conyers Dill & Pearman

9: Navigating issues in seizing private equity opportunities in Latin America
By Rosa M. Ertze, Duane Morris

10: Australian fund structures
By Linda Zeman, McDermott Will & Emery, and Jenny Wheater

11: Fund structures in Asia
By Krishna Ramachandra and Derrick Boo, Duane Morris & Selvam,He Li Juan and Yin Nannan, Shanghai Veritas Law Corporation, and Jenny Wheater

12: Fund and investment structuring – other issues
By Jenny Wheater

13: Real estate
By Jenny Wheater

14: Debt funds
By Jenny Wheater

15: Other specialist funds
By Jenny Wheater

16: Carried interest in the UK
By Jenny Wheater

17: US carried interest and management incentives
By David A. Sussman, Duane Morris

18: Carried interest developments in Germany
By Tarek Mardini and Ronald Buge, P+P Pöllath + Partners

19: Global management incentive issues
By Jenny Wheater

20: Navigating the rules, challenges and procedures involved in global information exchange
By Jenny Wheater

21: Technical issues for investment funds
By Jenny Wheater

22: Global issues going forward
By Jenny Wheater

23: An introduction to BEPS
By Jenny Wheater

24: Action 6: Treaty abuse
By Jenny Wheater

25: Action 2: Hybrid mismatches
By Jenny Wheater

26: BEPS: Other actions
By Jenny Wheater

27: Global aspects of US regulatory issues
By Scott Gluck, Duane Morris

28: AIFMD: Global issues
By Jenny Wheater

29: Global regulation
By Jenny Wheater

30: The future of funds on a global level
By Jenny Wheater

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