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Perspectives
Alternative Universe
Real Estate, Private Equity, Infrastructure and Private Debt news digest
Perspectives
Alternative Universe
Real Estate, Private Equity, Infrastructure and Private Debt news digest
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DEBRA: considerations for real assets fund managers
On 11 May 2022, the European Commission published a new EU Directive proposal for a debt-equity bias reduction allowance (DEBRA) and a new interest limitation rule.
Natural capital
An opportunity for alternative asset managers and some related tax considerations
VAT for funds
Beyond the exemption for fund management services, do other methods exist to improve the VAT position of investment funds?
Cash management solutions for asset managers
In these unprecedented times, it is more crucial than ever for asset managers to maintain flexible [...]
Impact and Uncertainties of the New France-Luxembourg Double Tax Treaty on Real Estate Investment Structures
On 20 March 2018, the governments of Luxembourg and France signed a new [...]
Will Spain apply the multilateral instrument more intensively after COVID-19?
Amid the COVID-19 pandemic, Spain, whilst undertaking considerable efforts to keep its population safe [...]
Asia fund managers and offshore platforms, a pair on a declining curve?
Over the past decades, the Asia Pacific region has developed rapidly and become a renowned [...]
German controlled foreign corporation (CFC) reporting and alternative investment funds in light of ATAD 2
Alternative investment funds (AIF’s) are facing more and more challenges to fulfill all tax [...]
How to manage substance in a home working environment
As the uncertainty continues over how long office closures and travel restrictions due to the COVID-19 pandemic will remain in place, the practical difficulties [...]
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