In light of recent tax regulatory developments, including the EU’s third Anti-Tax Avoidance Directive, our global tax team explore the related impact on fund sponsors, tax professionals and investors across multiple jurisdictions, including the United States and Europe.

The team discuss key global trends in attracting capital, focusing on the structural options and specific investment vehicles in Luxembourg and Ireland with a comparative US and UK perspective on these entities.

Key topics covered in this webinar:

• the key US tax considerations for non-US investors with respect to fund investments in the US, including highlights on recent trends associated with US asset managers using EU domiciled investment vehicles in fund structures
• the key US tax considerations for US investors with respect to fund investments outside the US, including highlights on recent GILTI and PFIC guidance
• the latest developments and trends in Irish funds, including the newly introduced Investment Limited Partnership
• the latest developments and trends in Luxembourg in relation to structuring of alternative investment funds
• the latest measures brought in post-Brexit to effectively ring-fence the UK tax base (including CIR, hybrids) and the increase in the corporation tax rate from April 2023
• the status quo of securities lending in Germany, as well as profit allocation for German Limited Partnerships