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Insights and Analysis

The secondaries market adjusts to further changes in the US ECI withholding regime

Beginning 1 January 2023, the US tax rules impose a “secondary” or “backstop” withholding obligation on both US and non-US partnerships. Under the new provisions,...


The National Security and Investment Act 2021: a review of the regime's first year in operation

The National Security and Investment Act 2021 (NSIA) came into force a year ago, ushering in a new era of investment control in the UK. Though not without teething issues, the NSIA...

Insights and Analysis

Doing business in the United States
Registered Content

The United States is one of the easiest jurisdictions in the world in which to do business. Regulatory barriers are generally low, establishing a branch or business entity is quick and...


Back on the agenda: UK’s digital market reforms to come into force by October 2023

The UK’s Digital Markets Unit is now expected to be put on a statutory footing and granted new wide-ranging powers to regulate anti-competitive behaviour by May 2023, with its powers...


APAC Foreign Direct Investment (FDI) Legal Guide

Our dynamic multijurisdictional legal guide compares the Foreign Direct Investment (FDI) regimes in nine Asia-Pacific (APAC) jurisdictions, including: Australia, India, Indonesia, Japan,...


SBA announces proposed reforms to SBIC program – new Accrual SBIC for growth equity funds

The U.S. Small Business Administration (SBA) proposed wide-ranging revisions to the regulations governing the small business investment company (SBIC) program on Tuesday, October 18, 2022....


Setting up an impact fund

Impact investing is increasingly popular, but what qualifies as an impact investment? How can we quantify our impact? Together with Time Partners, we have contributed to IQ-EQ's...


U.S. tax alert: Inflation Reduction Act, CHIPS Act & Private Capital

On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and ...


Joint SEC-CFTC proposal would overhaul Form PF reporting

The U.S. Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) proposed joint amendments to Form PF, a confidential reporting form required of certain ...

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