Investment Corporations

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German Fund Taxation: A Roundup of Recent Developments

Germany’s fund taxation regime continues to evolve as the country further refines and reforms domestic tax laws that were subject to significant changes towards the end of 2013 – when Germany introduced new domestic tax rules...more

CFTC Adopts New CPO Rules for Registered Investment Companies and Others

Introduction - The U.S. Commodity Futures Trading Commission (“CFTC”) recently released its long-awaited “Final Rule” to harmonize CFTC disclosure, reporting, and recordkeeping requirements with parallel U.S....more

Thailand - New Law Regulating Investment In Other Business Of Insurance Companies

The current regulations governing the investments of insurance companies are (i) the Notification of the Ministry of Commerce Re: Investment in other business by insurance companies B.E. 2547 (2004) and its amendments, and...more

German Investment Tax Act for Alternative Investment Funds

The German Ministry of Finance published on 4 December 2012 a draft bill amending the German Investment Tax Act, which is the special German tax regime for German investors investing in German and foreign investment funds....more

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