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Global tax trends in fund investing

  • United Kingdom
  • Tax planning and consultancy
  • U.S. state and local tax
  • Financial services - Asset managers and funds

28-04-2022

In light of recent tax regulatory developments, including the EU’s third Anti-Tax Avoidance Directive, our global tax team explore the related impact on fund sponsors, tax professionals and investors across multiple jurisdictions, including the United States and Europe. We highlight key global trends in attracting capital, focus on the structural options and specific investment vehicles in Luxembourg and Ireland with a comparative US and UK perspective on these entities.

Key topics covered in this webinar include:

  • the key US tax considerations for non-US investors with respect to fund investments in the US, including highlights on recent trends associated with US asset managers using EU domiciled investment vehicles in fund structures
  • the key US tax considerations for US investors with respect to fund investments outside the US, including highlights on recent GILTI and PFIC guidance
  • the latest developments and trends in Irish funds, including the newly introduced Investment Limited Partnership
  • the latest developments and trends in Luxembourg in relation to structuring of alternative investment funds
  • the latest measures brought in post-Brexit to effectively ring-fence the UK tax base (including CIR, hybrids) and the increase in the corporation tax rate from April 2023
  • the status quo of securities lending in Germany, as well as profit allocation for German Limited Partnerships

Watch the Global tax trends in fund investing webinar>

For more information on investment funds and tax considerations, please get in touch with contacts below or your usual Eversheds Sutherland contact:

Xenia J.L.  Garofalo, Partner
Wes Sheumaker, Partner
Jens Binding, Counsel
Rafael Moll de Alba, Partner
Charlie Stodell, Principal Associate

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