Resource Library

With the AIFMD now in force, we thought it would be helpful to cover some of the questions we are frequently being asked across all of Ashurst's offices.

This article deals with cross-border financial services investigations and gives an overview of the answers across 11 key jurisdictions, and seeks to assist firms in navigating the differing regimes.

This article shows changes in the regulatory, legal and political framework of Switzerland’s financial sector in the last few years, the consequences of which have not yet fully unfolded.

This article provides topical and current insights from leading experts on the tax issues and opportunities in their respective jurisdictions.

This article is a regulatory overview of investment funds in Switzerland.

What legislation is applicable to insolvencies and reorganisations? What criteria are applied in your country to determine if a debtor is insolvent?

The aim of this Guide is to provide you with basic information regarding the taxation of transactions taking place – or involving entities established – in a number of EMEA jurisdictions.

The Spanish "REIT" was founded in October 2009 under the name of Sociedades Anónimas Cotizadas de Inversión en el Mercado Inmobiliario ("SOCIMI"). Its legal regime was set out in the Law 11/2009 of 26 October, which was subsequently amended by Law 16/2012 of 27 December to relax the legal requirements for their incorporation, remove the regulatory barriers and enhance the tax treatment applicable from 2009.

Credit funds are increasingly marketed to French insurance companies (entreprises d'assurance). Other similar institutions, such as contingency institutions (institutions de prévoyance) and complementary pension institutions (institutions de retraite complémentaire), also appear as an important source of debt financing. Learn more about this here.

A short article on retroactive invoice correction.