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IRD Publishes DIPN 61 on Profits Tax Exemption for Funds

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On 30 June 2020, the Hong Kong Inland Revenue Department (IRD) published Departmental Interpretation and Practice Note No. 61 (DIPN 61) on the Profits Tax Exemption for Funds. DIPN 61 clarifies the IRD’s interpretation and...more

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Central Bank of Ireland to Liberate Regulated Loan Origination Funds from Certain Asset Mixing Constraints

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In a recent release, the Central Bank of Ireland (CBI) announced its intention to amend, with effect from 7 March 2018, the AIF Rulebook in relation to Loan Originating Qualifying Investor Alternative Investment Funds...more

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Investment Funds Update: Europe: Legal and regulatory updates for the funds industry from the key asset management centres and...

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Central Bank Signs Off on CP86 with a Location Rule Compromise - The Central Bank published its Third Consultation and Feedback Statement on CP86 on 19 December 2016. While the multi-location rule was abandoned, the...more

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Financial Services Quarterly Report - Third Quarter 2016: DIFC Funds: 2016 and Beyond

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The Dubai International Financial Centre (DIFC) is a financial free-zone located in Dubai with its own established set of laws and regulations as well as a financial regulator and court system. Established in 2004, the DIFC...more

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