The INREV one-day course "Fund Structuring: Tax and Legal Aspects" provided delegates with an understanding of the tax and legal aspects that need to be taken into consideration when structuring a new vehicle. It allowed participants to build up a ... (more)
On December 16, 2015, the German Ministry of Finance published the draft law on the reform of the German Investment Tax Act (the "Draft"). This commencement of the legislative process follows a six-month discussion with the German investment industry about an ... (more)
According to the European Court of Justice (ECJ) in the Fiscale Eenheid case (C-595/13), the VAT exemption for the management of investment funds may also apply to risk diversified closed ended funds investing in real estate, provided these funds are ... (more)
