Limited Liability Companies ("LLCs") offer flexibility and familiarity to investment fund, corporate and finance industry participants, particularly those in the US market. US federal tax 'check-the-box' treatment is...more
Il Ministero dell’Economia e delle Finanze, Dipartimento del Tesoro (“MEF”) ha da qualche giorno avviato una consultazione pubblica sulla proposta di revisione dell’art. 14 del Decreto 5 marzo 2015, n. 30, Regolamento...more
BaFin, the German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) last year eased its administrative practice with respect to loan origination and loan restructuring activities of...more
The Luxembourg government recently launched the “reserved alternative investment fund” – a new form of Luxembourg AIF that does not require prior approval from the Luxembourg supervisory authority, the CSSF. In other...more