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Cadwalader, Wickersham & Taft LLP

Tax Court Adopts Broad Reading of Profits Interests Safe Harbor

Cadwalader, Wickersham & Taft LLP on

Thirty years after the IRS first acknowledged that taxpayers could receive profits interests for services without immediate tax, the Tax Court has confirmed our long-held belief that the same protection is available for a...more

Dechert LLP

New guidance to register as “privileged” domestic or foreign investment fund under German investment taxation law

Dechert LLP on

Pursuant to the new German investment tax act (GITA) that will take effect of 1 January 2018, domestic and foreign resident investment funds may become subject to German corporate income tax with various German source income...more

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