Capital Privado

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Artículos Recientes

  •  
    15/07/2024
    International

    CMS European Private Equity Study 2024

    We are pleased to share with you the 2024 edition of the CMS European Private Equity Study, a comprehensive analysis of hundreds of private equity deals CMS advised on across Europe in 2023 and previous years.Here are a few of the key findings:Deal activity remained stable despite economic challenges.New investments accounted for 69% of PE deals analysed; 50% were add-on acquisitions.TMT led sector activity at 24%, followed by Life Sciences and Consumer Products at 15% each.Earn-out provisions declined but stayed above pre-pandemic levels.ESG due diligence was conducted in 47% of PE deals.Arbitration...
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  •  
    09/07/2024
    United Kingdom

    Analyse, Assess and Address – Regulatory focus on Private Equity

    The Second Quarter of 2024 saw a series of publications by the Bank of England (BoE), the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA) on potential risks the private equity (PE) sector poses to the regulated sector.  This article draws out the key themes in these recent developments before examining what it means for those impacted, including PE firms, PE owned financial services businesses, and lenders.Regulatory engagement with industry sectors tends to follow an analyse, assess and address model – regulators gather information about the sector, assess...
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  •  
    27/06/2024
    United Kingdom

    Taxation of carried interest: where are we now?

    Reform of the taxation of carried interest has long been Labour policy. It was one of first tax policies announced by Rachel Reeves after becoming the Shadow Chancellor in Spring 2021, shortly prior to the Labour party conference in Autumn of the same year.In the period between that announcement and the delivery of Labour’s manifesto on 13 June, there was some uncertainty over whether those proposals remained part of Labour policy. Those affected may have been buoyed by the absence of the policy from the Labour party’s conference in 2023 – and its omission from the three key tax...
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  •  
    21/06/2024
    Italy

    Italian Supreme Court Upholds OECD Transfer Pricing Rules

    The decisions of the Italian Supreme Court nos. 10577/2024 and 10499/2024 (concerning the same case for corporate income tax and regional income tax purposes) confirm important principles regarding transfer pricing transactions between associated companies.Firstly, the approach taken in the previous decision of the Italian Supreme Court no. 15668/2022 (available here) is confirmed with regard to the relevance of the arm’s length principle set forth by Article 9 of the OECD Model Tax Convention and included in Article 110, par. 7 of the Italian Income Tax Code.Moreover, the principle that,...
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  •  
    11/06/2024
    South Africa

    The Remote Gambling Bill and the legalisation of online gambling in South Africa

    IntroductionOver the past decade, the sports betting industry has experienced robust growth in many jurisdictions, including South Africa. However, online gambling (interactive games), except for online betting through a licensed bookmaker, remains an unregulated and prohibited activity in South Africa. The current prohibition is aimed at persons participating in a gambling game (similar to those ordinarily on offer in a casino or similar establishment) remotely using the internet (i.e., not in licensed premises such as a casino).The legalisation and regulation of interactive games is dealt with...
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  •  
    22/05/2024
    Italy

    Digital nomad tax insights

    The new visa for digital nomads might become a particularly interesting option for workers who may benefit from the so called “impatriate” tax regime following their relocation to Italy. The Decree of February 29, 2024, in force since April 5th, has established the entry and residence permit issuance procedures for "digital nomads" and "remote workers".The provisions apply to non-EU citizens who perform highly skilled work using technological tools that allow remote work; more specifically this definition refers to self-employed foreign workers (digital nomads) or foreign employees...
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