The Resource New law changes rules for SICARs
New law changes rules for SICARs
Resource Information
The item New law changes rules for SICARs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item New law changes rules for SICARs represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The authors believe the changes to Luxembourg's SICAR investment vehicle, which has some key tax features, will make it easier to set them up and will keep Luxembourg in the front rank for private equity in Europe. This article discusses SICARs' special tax regime, the extension of the notion of well-informed investor, the introduction of the 'umbrella structure', inclusion of share premiums in the minimum capital, valuation of assets, the role of the custodian bank, and limited partnerships with variable capital
- Language
- eng
- Label
- New law changes rules for SICARs
- Title
- New law changes rules for SICARs
- Language
- eng
- Summary
- The authors believe the changes to Luxembourg's SICAR investment vehicle, which has some key tax features, will make it easier to set them up and will keep Luxembourg in the front rank for private equity in Europe. This article discusses SICARs' special tax regime, the extension of the notion of well-informed investor, the introduction of the 'umbrella structure', inclusion of share premiums in the minimum capital, valuation of assets, the role of the custodian bank, and limited partnerships with variable capital
- Citation source
- In: International tax review. - London. - Vol. 19 (2008),
- http://library.link/vocab/creatorName
-
- Fisch, J-L
- Goebel, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- SICAR
- private equity
- Label
- New law changes rules for SICARs
- Label
- New law changes rules for SICARs
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-law-changes-rules-for-SICARs/zKX8ynbGAkI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-law-changes-rules-for-SICARs/zKX8ynbGAkI/">New law changes rules for SICARs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-law-changes-rules-for-SICARs/zKX8ynbGAkI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-law-changes-rules-for-SICARs/zKX8ynbGAkI/">New law changes rules for SICARs</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
