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UK: Asset-holding investment companies – consultation published

www.rpc.co.uk//-/media/rpc/files/perspectives/tax-take/20530_FLYR_Corporate_Tax_Update_January_D2b.pdf#page=5info.dechert.com/10/14976/january-2021/uk-asset-holding-companies—alternative-credit-funds–a-chance-to-shape-the-future.aspwww.traverssmith.com/knowledge/knowledge-container/travers-smiths-alternative-insights-the-uk-as-a-holding-company-jurisdiction/www.bclplaw.com/en-US/insights/promoting-uk-funds-improving-the-tax-treatment-of-asset-holding-companies-in-the-uk.htmlwww.rpc.co.uk/perspectives/tax-take/tax-bites-february-2021/#page=1www.cadwalader.com/brass-tax/index.php?nid=36&eid=157www.srz.com/resources/proposals-for-a-uk-asset-holding-company-regime.htmlwww.traverssmith.com/knowledge/knowledge-container/asset-holding-companies-and-other-news/www.taylorwessing.com/de/insights-and-events/insights/2021/07/new-qualifying-asset-holding-companies-taxation-regimewww.dentons.com/en/insights/articles/2021/july/20/government-introduces-new-asset-holding-company-regimecms.law/en/int/blogs/law-now-blog/qualifying-asset-holding-companies-qahcs-important-new-uk-tax-reliefswww.cms-lawnow.com/ealerts/2021/07/draft-finance-bill-2021-22-key-tax-changes-for-the-real-estate-sectorwww.cms-lawnow.com/ealerts/2021/07/qualifying-asset-holding-companies-qahcs-important-new-uk-tax-reliefs?cc_lang=entax.weil.com/uk-tax/new-tax-regime-for-uk-asset-holding-companies-welcome-reform-efforts/#page=1www.whitecase.com/publications/alert/taxation-asset-holding-companies-new-regimewww.willkie.com/-/media/files/publications/2021/07/newuktaxregimeforqualifyingassetholdingcompanies.pdfwww.dechert.com/knowledge/onpoint/2021/8/uk-qualifying-asset-holding-companies–how-will-the-proposals-im.htmlwww.traverssmith.com/knowledge/knowledge-container/travers-smiths-alternative-insights-the-uks-new-holding-company-regime/www.charlesrussellspeechlys.com/en/news-and-insights/insights/corporate/2021/taxation-of-asset-holding-companies-in-alternative-fund-structures—draft-legislation-published/katten.com/files/1130098_2021_08_25_frm_uk_tax_qualifying_asset_holding_company_a_new_uk_taxation_regime.pdfwww.bclplaw.com/en-GB/insights/promoting-uk-funds-can-the-new-qualifying-asset-holding-company-compete-with-luxembourg.htmlwww.macfarlanes.com/what-we-think/in-depth/2021/uk-rivals-luxembourg-with-new-asset-holding-company-regime/www.dlapiper.com/en/us/insights/publications/2021/10/uk-funds-new-tax-regime-for-uk-asset-holding-companies/www.ropesgray.com/en/newsroom/alerts/2021/October/New-Tax-Regime-for-UK-Asset-Holding-Companies?utmwww.macfarlanes.com/what-we-think/uk-asset-holding-company-regime/www.traverssmith.com/media/7469/qualifying-asset-holding-companies-v2.pdfwww.cms-lawnow.com/ealerts/2021/11/qualifying-asset-holding-companies?cc_lang=enwww.traverssmith.com/knowledge/knowledge-container/government-makes-amendments-to-qualifying-assets-company-qahc-rules/www.macfarlanes.com/what-we-think/in-depth/2022/asset-holding-company-regime-latest-developments/www.willkie.com/-/media/files/publications/2022/new_uk_asset_holding_company_regime_an_update.pdfwww.traverssmith.com/knowledge/knowledge-container/using-qahcs-as-a-holding-platform-for-pan-european-real-estate-funds/#page=1www.traverssmith.com/knowledge/knowledge-container/the-new-uk-asset-holding-company-regime-what-is-the-ownership-condition/#page=1www.velaw.com/insights/the-new-uk-qualifying-asset-holding-company-regime-a-quick-overview/mcdermott-will-emery-2793.docs.contently.com/v/international-news-may-2022_spotlight-on-tax#pagew-14www.macfarlanes.com/media/4159/tax-developments-impacting-investment-fund-managers.pdfinfo.dechert.com/10/16556/june-2022/hmrc-s-new-qahc-guidance-provides-boost-for-loan-origination-.asp?sid=a22c6d47-12e1-4128-8a68-149fb2204dbewww.traverssmith.com/knowledge/knowledge-container/hmrc-provides-comfort-to-credit-funds-and-others-on-scope-of-trading-prohibition-for-qahcs/www.willkie.com/-/media/files/publications/2022/ukqahcupdatenewhmrcguidancewhenarecreditfundsinves.pdfwww.macfarlanes.com/what-we-think/in-depth/2022/qahc-changes/ See also:www.osborneclarke.com/insights/osborne-clarke-responds-consultation-taxation-asset-holding-companies-alternative-funds-structures/www.macfarlanes.com/what-we-think/in-depth/2021/targeted-changes-to-uk-reits-for-asset-holding-companies/www.macfarlanes.com/what-we-think/in-depth/2023/qahcs-us-tax-exempt-investors-and-hybrid-payer-mismatches/ Update:www.macfarlanes.com/what-we-think/in-depth/2022/final-changes-to-ahc-legislation/www.traverssmith.com/knowledge/knowledge-container/webinar-the-new-uk-asset-holding-company-regime/www.traverssmith.com/media/7794/qualifying-asset-holding-company-regime-and-infrastructure-investors-travers-smith.pdfwww.willkie.com/-/media/files/publications/2022/guidancepublishedonnewukassetholdingcompanyregime.pdfwww.traverssmith.com/knowledge/knowledge-container/what-is-the-new-uk-qualifying-asset-holding-company-regime-and-why-is-it-being-introduced/#page=1www.friedfrank.com/siteFiles/Publications/FFTOCAHCQandA03172022.pdfwww.proskauertaxtalks.com/2022/06/hmrc-clarifies-application-of-qahc-regime-to-corporate-lending-vehicles/#page=1blog.macfarlanes.com/post/102hr56/updated-qualifying-asset-holding-company-guidance-on-the-activity-conditionwww.velaw.com/insights/the-uk-qualifying-asset-holding-company-regime-new-hmrc-guidance-clarifies-application-of-activity-condition-to-credit-funds/www.proskauertaxtalks.com/2022/07/hmrc-announces-welcome-changes-to-the-qahc-regime/#page=1www.careyolsen.com/briefings/atad-3-qahc-and-why-jersey-structures-work-bothUK qualifying asset holding company regime – Macfarlaneswww.ogier.com/publications/qahcs-and-qebs-the-benefits-of-jersey-and-guernsey?www.macfarlanes.com/what-we-think/in-depth/2023/latest-qahc-changes-in-spring-finance-bill-2023/uk_qahc_update_changes_to_qahc_regime_enacted.pdf (willkie.com)QAHCs and Credit Funds – Update on Regulatory Registration Requirements – Weil Tax BLOGwww.mourant.com/news-and-views/updates/updates-2023/qualifying-asset-holding-companies-(qahcs).aspx 0
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US: Special Purpose Acquisition Companies

www2.deloitte.com/us/en/pages/audit/articles/spac-risks-trends.html/corpgov.law.harvard.edu/2018/07/06/special-purpose-acquisition-companies-an-introduction/www.willkie.com/-/media/files/publications/2021/01/willkieperspectivesonlatinamerica-january2021.pdfwww.bloomberg.com/professional/blog/spacs-were-hot-in-2020-and-are-hotter-now-heres-why/?utm_source=Email&utm_campaign=FO&utm_medium=Newsletter&utm_content=FamoNL&tactic=449770&tactic-page=464812www.cadwalader.com/ref-news-views/index.php?nid=29&eid=142www.reedsmith.com/en/perspectives/outlook/2021/05/attack-of-the-spac See also:www.findknowdo.com/news/03/11/2021/sec-commissioner-peirce-cautions-against-well-intentioned-regulations-spacs?utmwww.findknowdo.com/news/03/11/2021/sec-oiea-cautions-against-investing-spacs-based-celebrity-endorsements?utmwww.findknowdo.com/news/04/13/2021/sec-officials-highlight-accounting-considerations-warrants-issued-spacs?utmwww.findknowdo.com/news/09/27/2021/sec-commissioners-consider-implications-different-paths-going-public?utmwww.careyolsen.com/briefings/offshore-spacs-comparison-table See also:www.findknowdo.com/news/11/16/2021/financial-services-committee-passes-bills-spacs-and-mandatory-arbitration?utmwww.gmlaw.com/news/te-fusionaste-con-un-spac-y-ahora-que/www.findknowdo.com/news/01/24/2024/sec-adopts-rules-comprehensive-regulation-spacs 0
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