Corporate Taxes, Venture Capital, Income Taxes

PFIC: What U.S. Investment Funds Should be Particularly Aware of and Newly Proposed Regulations

Fenwick & West LLP on 1/9/2020

U.S.-based venture capital and other funds that invest in foreign companies must be careful to avoid the passive foreign investment company (PFIC) rules, which could substantially increase the tax owed on exit for U.S....more

Budget 2019

Hogan Lovells on 2/20/2019

The 2019 Budget was presented by Minister Tito Titus Mboweni before parliament on 20 February 2019. The 2019 tax proposals are projected to raise ZAR15 billion. The key changes announced are...more

Bracewell Tax Report - January 2019

Bracewell LLP on 2/6/2019

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

UK Tax Round Up - November 2018

Proskauer Rose LLP on 11/29/2018

General UK Tax Developments - Finance Bill - The Finance (No 3) Bill 2018-19 (which will become the Finance Act 2019) was published on 7 November and includes legislation to enact the changes highlighted in our UK Budget...more

UK Budget 2017 – Key Tax Measures

Cadwalader, Wickersham & Taft LLP on 11/29/2017

The Chancellor of the Exchequer delivered the UK Budget for 2017 on 22 November 2017. Delivered against the backdrop of the UK’s ongoing negotiations to exit from the European Union, the Budget featured a significant...more

Circular on Pilot Tax Policies for Venture Capital Firms and Individual Angel Investors

Sheppard Mullin Richter & Hampton LLP on 5/26/2017

In order to promote the sustainable and healthy development of venture capital investment, the Ministry of Finance and the State Administration of Taxation have jointly promulgated the Circular on Pilot Tax Policies for...more

UK Supreme Court Decision in Anson v. HMRC Reverses Established Tax Treatment of US LLCs

Locke Lord LLP on 8/5/2015

In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware limited liability company was “transparent” for UK income tax purposes. A...more

Corporate Taxes › Venture Capital › Income Taxes