Fundamentals
Your friendly guide to investment funds and SPVs.
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Strategies for Unrelated Business Tax Income (UBTI)
Pros and cons of raising capital via Luxembourg, Cayman Islands, and Ireland
Why Form a Fund in a Non-US Jurisdiction?
A recap of our how-to articles of 2024 (and early 2025)
How to Comply with the “Pre-existing, Substantive Relationship” Test
5 Things Every Limited Partner Must Know About Investment Funds and Syndications
Key Deadlines, Recent Developments, and Steps to Prepare for CTA Reporting
A typical setup for US funds with US investors and investments
The two most common tax classifications in investment funds and syndications
Reasons to care about tax, types of tax applicable to funds, and factors affecting tax structure
What to do before taking your investors' money.
A review of equalization payments, interest charges, and management fees
