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  • Foreign investors in venture capital funds investing in Israeli hi-tech companies are to benefit from an exemption from Israeli tax. But until detailed qualifying conditions are issued, a degree of uncertainty remains. By Dr Avi Alter and Zvi Altman, tax law offices of Dr Avi Alter & Co, Tel Aviv
  • German hedge fund initiators usually still choose indirect investment structures. However, a number of open questions still remain about hedge fund vehicles created for the German market. By Dr Florian Schultz, Linklaters Oppenhoff & Rädler, Frankfurt
  • Germany has been working on its rules for private equity and venture capital funds. Assessing whether asset managing or trading funds is the activity at hand is one of the key distinctions in this often cumbersome and controversial area. By Christian Ehlermann Deloitte & Touche, Munich
  • In our annual round-up of key transactions and the use of sophisticated tax planning tools, tax lawyers from five of the leading firms around the world give us an insider’s guide to executing the perfect deal
  • Taxpayers and tax authorities have been dealt puzzling new hands of transfer pricing cards by Germany’s highest tax court. By Alexander Vögele and William Bader, KPMG Frankfurt
  • China has a stated policy to encourage investment in the hi-tech industries and, as a result, a variety of special concessions are on offer to foreign investors. By Yunfang Wendy Guo, KPMG, New York
  • Manchester Tribunal Centre – Interpretation of Article 11A(1)(a) of the Sixth Directive – Concept of a subsidy – Payment by a national agency to an undertaking in connection with energy advice provided by the latter to householders – Inclusion in the basis of assessment.
  • A ruling by the German tax authorities may force law firms to pay up to 25% tax on their income, pushing them to set up separate entities to carry out insolvency work
  • Shearman & Sterling is losing two tax partners just months after securing lateral partner hires to strengthen its London, Munich and New York practices
  • Barbados will avoid being on a list of uncooperative tax havens that will be published shortly by the OECD, following discussions between officials from the Caribbean island and the Paris-based group