Olivier De Moor

Second Circuit Affirms IRS Position, Resulting In Setback For New York Resident Limited Partners On Self-Employment Tax

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

2025 Perspectives In Private Equity: Tax Analysis

US Presidential Elections 2024—What Is At Stake For Swiss Companies And Investors?

Update (2): The NY LLC Transparency Act And Corporate Transparency Act's Impact On Private Fund Managers

UPDATE: The Corporate Transparency Act's Impact On Private Fund Managers

New Guidance On The Subsidiary Exemption Under The CTA's Beneficial Ownership Information Reporting Rule

Corporate Transparency Act: New Beneficial Ownership Reporting Requirements Starting January 1, 2024

The Corporate Transparency Act's Impact On Private Fund Managers: Immediate Planning Needed

IRS Takes View That FIRPTA Exemption For Publicly Traded Stock Must Be Tested At Partnership Level

UK Spring Budget 2023: Points For Asset Managers

U.S. Treasury Proposes Sweeping Changes Narrowing A Key Exception From U.S. Taxation For U.S. Real Estate Investments Made By Non-U.S. Investors Through Domestically Controlled REITs And Related Changes To The Treatment Of Non-U.S. Pension Fund Investors

Full Implementation Of Section 871(m) Further Delayed Until 2025: Impacting US Withholding On Swaps Over US Stocks And Narrow-Based Indices

Secondary U.S. Withholding For Transfers In Private Investment Funds Delayed Until January 1, 2023

Luxembourg To Deny Deductions On Payments To EU Blacklisted Jurisdictions

U.S. Withholding On Synthetic Trades Over U.S. Equities (Section 871(M)) – Additional Delay Of Full Implementation Until 2023

BBA Tax Audits: Final Deadline For Designating A U.S. Partnership Representative

Latest Opportunity Zone Rules Clarify Issues Related To Fund Structuring, Qualifying Businesses And Business Property

Opportunity Zones: New Guidance Sheds Light On How Private Equity Industry Can Take Advantage

U.S. Withholding Tax And Reporting Action Items For Investment Funds And Asset Managers (Fall 2018)