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KIID Review Required in Light of New ESMA Requirements around Benchmark Disclosures

ESMA published updated guidance on 29 March in its UCITS Q&A on benchmark and past performance disclosures to be included in KIIDs. The updated guidance clarifies the disclosures relating to benchmarks and performance that should be included in the KIID and will necessitate a review of KIIDs (and fund documentation more broadly).

17 Apr 2019

Cayman Islands AEOI and CbCR Update

The Cayman Islands Department for International Tax Cooperation issued an advisory with respect to FATCA and CRS compliance.  

17 Apr 2019

Tax Issues on REIT Acquisitions

The announcement by Green REIT plc that it has initiated a process for the sale of the company, or its portfolio of assets, will attract interest from investors across Europe and the globe. It also raises some interesting tax questions, given the relative novelty of the Ireland REIT tax regime.

15 Apr 2019

ICLG Lending & Secured Finance: BVI

In this guide, Michael Gagie and Matthew Gilbert provide an overview of lending and secured finance law in the British Virgin Islands.

11 Apr 2019

ICLG Lending & Secured Finance 2019: Cayman Islands

In this guide, Tina Meigh provides an overview of lending and secured finance law in the Cayman Islands.

11 Apr 2019

Central Register of Beneficial Ownership of Corporates - Deadline for filing November 2019: Ireland

In this update, we discuss the Central Register requirements including the information to be filed, deadlines and accessibility, as well as other obligations imposed by the new regulations.

10 Apr 2019

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