Following the introduction of the UK tax transparent fund (UK TTF) by the UK government in July 2013, we are now seeing real interest in the product and how it compares with vehicles already available in the European market. The first UK TTF was introduced by BlackRock Investment Management in June 2014, triggering debate about how these vehicles can be used to satisfy investor and business requirements.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies