Funds and investment structures
- Investment funds: Greece: Tax provisions for investment funds and fund managers under new law
- Treasury centres: Hong Kong: Public consultation on proposal to enhance tax concession regime for corporate treasury centers
- Interest limitation: EU: CJEU Advocate General opinion that Luxembourg correctly transposed ATAD interest limitation rules
- Related-party debt: UK: Payments in satisfaction of related party debts treated as non-deductible distributions (Upper Tribunal decision)
