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As expected, Russia has now officially become a “non-cooperative jurisdiction” for the purposes of the German Tax Haven Defence Act...
Freshfields Transactions
On 17 November 2023, the German Federal Parliament (Bundestag) approved the Growth Opportunities Act (Wachstumschancengesetz) which...
The Finance Ministries of the Federal States have recently released harmonised decrees (dated 16 October 2023) providing guidance on the...
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Since our previous post Spanish taxation of carried interest: what’s new for the private equity sector?, the Spanish General Tax...
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The UK tax authority, HMRC, recently published draft legislation that aims to ensure that the sunset provisions in the Retained EU Law...
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Following international agreement on the key components of the OECD’s Pillar 2 proposal to introduce a global minimum tax, attention has...
On 10 July 2023, the European Commission (Commission) published the much-awaited final version of the Implementing Regulation on...
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Discussion Draft for a German RETT Reform: contractual investment funds, their managers and fund investors need to watch out Discussion...
On 14 February 2023, the Council of the EU (the Council) voted to add Russia to the main EU list of non-cooperative jurisdictions for tax...
The domestic Spanish tax code does not, of itself, provide for any specific exemptions or favourable regimes for foreign sovereign...
Private equity managers generally co-invest in the managed fund alongside fund investors. They also hold carried interest, which gives...
The long-awaited judgements of the European Court of Justice (ECJ) on fundamental questions of the German rules for fiscal unities (i.e....