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Tax, UK

Hong Kong: Limited Partnership Regime amended to attract Private Funds

www.mayerbrown.com/en/perspectives-events/publications/2020/04/hong-kong-increases-competitiveness-with-the-limited-partnership-fund-bill www.shlegal.com/docs/default-source/news-insights-documents/v4-hong-kong-introduces-bill-to-revamp-fund-industry.pdfwww.withersworldwide.com/en-gb/insight/hong-kong-to-launch-limited-partnership-funds-to-boost-pe-vc-sectors www.goodwinlaw.com/publications/2020/03/03_24-hong-kong-to-revamp-limited-partnership www.vteu.co/2020/07/11/hong-kong-limited-partnership-fund-structure/ insightplus.bakermckenzie.com/bm/private-equity_65/hong-kong-limited-partnership-fund-ordinance-establishes-new-limited-partnership-regime-for-private-funds-in-hong-kong_1 my.slaughterandmay.com/insights/briefings/limited-partnership-fund-ordinance-a-new-fund-vehicle-for-private-equity-in-hong-kong www.deacons.com/news-and-insights/publications/a-new-hong-kong-structure-for-private-equity-funds-limited-partnership-funds.html www.proskauer.com/alert/the-arrival-of-hong-kongs-limited-partnership-fund-regime www.hoganlovells.com/en/publications/hong-kongs-new-limited-partnership-fund-regime www.mofo.com/resources/insights/200907-new-regime-hong-kong.html www.incegd.com/en/news-insights/corporate-hong-kongs-newest-investment-fund-vehicle-cost-effective-alternative-setting-caymanwww.incegd.com/en/news-insights/corporate-hong-kong-limited-partnership-fund-vs-cayman-islands-exempted-limited-partnershipswww.timothyloh.com/insights/guides/hong-kong-private-equity-fundsend.slaughterandmay.com/rv/ff00787f66b63bc1cc0cb114eb4db963a3bf7fa1www.deacons.com/news-and-insights/publications/hong-kong-introduces-new-carried-interest-tax-concession.html www.withersworldwide.com/en-gb/profits_tax_exemption_for_private_equity_funds_in_Hong_Kongsend.slaughterandmay.com/rv/ff00787f66b63bc1cc0cb114eb4db963a3bf7fa1info.dechert.com/10/15563/july-2021/hong-kong-s-tax-concession-for-carried-interest–getting-funds-certified-with-the-hkma.asp?sid=7d80924d-4bd5-4ec5-9b7c-407a6f5051a7 See also:www.timothyloh.com/insights/current-issues/private-equity-carried-interest-tax-concession-tax-rateinsightplus.bakermckenzie.com/bm/tax/hong-kong-consultation-paper-on-tax-concessions-for-carried-interestinsightplus.bakermckenzie.com/bm/tax/hong-kong-proposed-carried-interest-tax-concession-rate-set-at-0insightplus.bakermckenzie.com/bm/tax/hong-kong-gazettal-of-bill-providing-tax-concessions-for-carried-interestmy.slaughterandmay.com/insights/briefings/hong-kong-private-equity-0-tax-rate-for-carried-interestinfo.dechert.com/10/15102/february-2021/hong-kong-s-0–tax-concession-for-carried-interest.asp?sid=b963b704-73bf-400e-b6c4-7eab81027604insightplus.bakermckenzie.com/bm/tax/hong-kong-an-overview-of-the-hong-kong-tax-concession-for-carried-interestglobalcompliancenews.com/hong-kong-gazettal-of-bill-providing-tax-concessions-for-carried-interest-29012021/hongkong.dentons.com/en/insights/articles/2021/may/11/carried-interest-tax-concessions-for-private-equity-fund-operators-in-hong-kongsend.slaughterandmay.com/rv/ff00787f66b63bc1cc0cb114eb4db963a3bf7fa1www.proskauer.com/alert/hong-kongs-carried-interest-tax-concession-zero-taxwww.onc.hk/en_US/publication/inland-revenue-amendment-tax-concessions-for-carried-interest-bill-2021-passed-for-concessionary-tax-treatments-for-carried-interest-distributed-by-eligible-private-equity-funds-operating-in-hong-konghauzen.hk/hkmas-guideline-on-certification-of-funds-for-carried-interest-tax-concession?utm_source=rss&utm_medium=rss&utm_campaign=hkmas-guideline-on-certification-of-funds-for-carried-interest-tax-concessionhauzen.hk/carried-interest-tax-concession-regime-for-private-equity-funds?utmwww.eylaw.com.hk/en_hk/publications/our-latest-thinking/2022/apr/fundswww.kwm.com/hk/en/insights/latest-thinking/certification-of-funds.html 0
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Funds, Hong Kong, Tax Corporate Law, Oman

US: Final and Proposed Regulations on Certain Income Inclusions under the CFC Rules on Domestic Partnerships

www.paulweiss.com/practices/transactional/tax/publications/final-and-proposed-regulations-on-certain-income-inclusions-under-the-cfc-rules-related-to-domestic-partnerships?id=28881 Update:www.shearman.com/perspectives/2021/01/new-final-regulations-under-section-163www.withersworldwide.com/en-gb/insight/carried-interest-in-2021-new-guidance-for-tax-on-income-associated-with-services-provided-to-investment-partnershipswww.sidley.com/en/insights/newsupdates/2021/01/irs-releases-final-regulations-on-recharacterization-of-carried-interestwww.mwe.com/insights/new-final-regulations-revise-rules-on-the-application-of-section-163j-to-cfcs/ 0
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CFC Rules, Tax, US

US: IRS issues tighter proposed regulations on foreign partnership disposal rules

www.mayerbrown.com/en/perspectives-events/publications/2019/06/irs-issues-proposed-regulations-regarding-withholding-under-section-1446 tax.weil.com/irs-regulations-for-non-u-s-partners-engaged-in-u-s-trade/ www.ey.com/gl/en/services/tax/international-tax/alert–us-final-section-956-regulations-largely-mirror-proposed-regulations–but-include-two-significant-modificationswww.federalregister.gov/documents/2019/05/23/2019-10749/amount-determined-under-section-956-for-corporate-united-states-shareholdersus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/221210/Legal-Alert-Fine-tuning-the-courseFinal-Regulations-enhance-symmetry-between-taxation-of-actual-dividends-and-section-956-inclusionswww.proskauertaxtalks.com/2019/05/final-irs-956-regs/#more-2227www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/ www.dwpv.com/en/Insights/Publications/2019/IRS-Proposes-New-Rules-on-Interest-Transfer www.jonesday.com/Warning-US-Tax-Regulations-Impact-Completed-Foreign-Sales-Retroactively-and-Domestic-Partnerships-06-25-2019/ 0
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Tax, US France, Tax Real Estate, US

Ireland: Investment Limited Partnership Reform

maples.com/en/Knowledge-Centre/Technical-Publications/2019/01/ILP-Reform-in-Irelandwww.dilloneustace.com/publications/irish-investment-limited-partnerships-amendment-bill-2019-published beauchamps.ie/publications/745 www.walkersglobal.com/index.php/publications/101-news/1786-ireland-update-investment-limited-partnerships-reformwww.dilloneustace.com/legal-updates/marketing-of-irish-investment-limited-partnerships See also:goo.gl/ZHQXTAd1psi0oaxrchqd.cloudfront.net/files/Key-Features-of-the-Irish-Investment-Limited-Partnership-February-2021-1.pdf?mtime=20210203161053&focal=nonewww.dilloneustace.com/legal-updates/fee-structuring-in-investment-limited-partnershipswww.matheson.com/insights/detail/knowledge-insights-webinar-our-experience-launching-irish-investment-limited-partnerships Update:www.walkersglobal.com/index.php/publications/99-advisory/2167-ireland-update-investment-limited-partnerships-amendment-bill-2020www.dilloneustace.com/legal-updates/irelands-investment-partnership-act-signed-into-lawwww.gov.ie/en/press-release/a7965-commencement-dates-for-investment-limited-partnerships-ilp-amendment-act-2020-set-donohoe-fleming/www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/global/ireland/investment-limited-partnerships-bill-2020www.mhc.ie/latest/insights/ireland-domicile-of-choice-for-private-fundswww.mccannfitzgerald.com/knowledge/asset-management-and-investment-funds/full-steam-ahead-for-the-investment-limited-partnershipwww.sullivanlaw.com/news-videos-133.html#page=1www.walkersglobal.com/index.php/legal-services/investment-funds/87-legal-services/2552-investment-limited-partnerships-101-part-2www.walkersglobal.com/index.php/legal-services/investment-funds/87-legal-services/2552-investment-limited-partnerships-101-part-3www.walkersglobal.com/index.php/publications/99-advisory/2575-investment-limited-partnerships-101-part-4-authorisation-processThe Irish ICAV – Key Features and Finance Considerations | September 15, 2023 | Issue No. | Fund Finance Friday (cadwalader.com) 0
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Corporate Law, Ireland

Canada: Tax considerations of Partnership investments

goo.gl/n7xtxZ taxpage.com/articles-and-tips/partnership-taxation/contributing-property-to-partnership/ www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-9-2023/selling-your-partnership-interest-the-possible-impact-of-subsections-1001-and-2-of-the-income-tax-act/ See also: www.grllp.com/blog/Sale-of-partnership-property-allowed-despite-lack-of-authorization-and-disclosure-376 www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/october-20-2022-3/partnership-allocation-method-income-losses/ 0
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Canada, M&A, Private Equity, Tax

UK: Scottish Limited Partnerships

Click to access financing_scottish_limited_partnerships_in_the_funds_sector_-_banking_handy_guide.pdf www.harpermacleod.co.uk/hm-insights/2017/july/the-review-of-scottish-limited-partnerships-and-a-guide-to-what-they-are/ See also: www.dentons.com/en/insights/articles/2022/december/16/upcoming-reform-of-the-uk-limited-partnership-regime 0
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Corporate Law, UK