A master feeder fund functions as a special investment structure for pooling investment capital or subscriptions from multiple investors into a single vehicle referred to as the master fund. Often a limited partnership, a master feeder fund is used by hedge funds...
On 17 December 2021, the Swiss Parliament moved forth to amend its Withholding Tax Act. To further reinforce the country’s debt capital market and boost its reputation as an attractive jurisdiction for group financial activities, authorities have agreed to abolish...
Soparfi (Société de Participations Financières) is an unregulated commercial company (SARL, SA) governed by the general provisions of Luxembourg common laws and general tax regime. Why SOPARFI is so popular among investors? It is considered an excellent investment...
Soparfi is the collective term referring to a Luxembourg holding and finance company with unrestricted activities but are primarily concerned with financing and holding stakes in other Luxembourg and overseas companies. In essence, a Soparfi is an unregulated company...
The double tax treaty between Russia and the Government of Hong Kong Special Administrative Region of the People’s Republic of China, also known as the Treaty, was enforced by Russia and Hong Kong since 1 January 2017 and 1 April 2017 respectively. The comprehensive...
The main objective of a trust is to make a clear distinction between the beneficial and legal ownership of assets. In essence, the legal ownership of an asset lies on the trustee. On the other hand, the beneficiaries may take advantage from the income generated from...
Luxembourg moves forward in boosting its position as one of the world’s best destinations for investment vehicles. The Luxembourg Parliament works relentlessly to improve its investment toolbox for investment managers, giving them the opportunity to organize their...
Mexico has inarguably one of the most promising economies in the world. Economists project that it will become the world’s seventh largest global power by 2050. If you are a foreign investor looking to expand your reach, setting up a company in Mexico will deliver a...
This table aims to show in brief the key features of regulated and lightly regulated investment vehicles in the Grand Duchy of Luxembourg. It features the qualities of UCITS, Part II Funds, SIFs, and SICAR. It also enumerates critical factors, including AIFMD status,...
The new taxation regime for qualifying asset holding companies (QAHCs) was released in July 2021 as part of the draft legislation in the Finance Bill 2021-22. This new taxation regime was created to allow the United Kingdom as a means to compete with Luxembourg as a...
