Investment Management, Investment Funds, Trusts

Jersey Funds Law Series: Investment Fund Structures - Which one to choose?

Walkers on 10/7/2024

Jersey has a long-established reputation as a fund domicile for alternative investment funds. The most popular fund structures in Jersey include companies (whether single class, multi-class, umbrella, incorporated and...more

Global Survey of ESG Regulations for Asset Managers

K&L Gates LLP on 2/7/2024

Asset managers (i.e., investment advisers) offering funds in more than one country are accustomed to adapting to different regulatory requirements. However, the challenges presented by the global regulation of environmental,...more

The Use of Offshore Structures in the Hong Kong Family Office Tax Concession Scheme

Conyers on 11/28/2023

Never content to be left out of the competition for wealth management of ultra-high-net-worth families from Singapore and Dubai, Hong Kong recently enacted a new tax concession regime (Inland Revenue (Amendment) (Tax...more

Looking over the edge of the Cliff - The Use of Pooled Income Funds to Reduce the Taxation of Offshore Repatriated Carried...

Gerald Nowotny - Law Office of Gerald R.... on 10/24/2016

The addition of IRC Sec 457A effectively ended the ability of investment managers to defer the tax recognition of the carried interest in the investment manager’s offshore fund. Under IRC Sec 457A, hedge fund managers must...more

Looking Over the Edge of the Cliff– The Use of Pooled Income Funds for the Repatriation of Offshore Carried Interest

Gerald Nowotny - Law Office of Gerald R.... on 3/8/2016