Funds and investment structures
- Discretionary trusts (Australia): Australia: Draft legislation for discretionary trust minimum tax and related measures
- Investment fund anti-abuse guidance (United States): Rev. Rul. 2026-20 and Notice 2026-62: Potentially abusive transactions involving investment funds
- Loan financing fees (South Africa): South Africa: Loan “raising fees” constituted deductible interest (Supreme Court of Appeal decision)