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We are pleased to attach the January edition of Keeping up with Alternative Investment Funds.  

In this edition we take a look at the following:   

  • Partnership tax return reporting - Changes to the number of returns potentially required and the UTR process 
  • Spain - Application of the CJEU Danish cases to withholding tax 
  • French Digital Service Tax - Under the spotlight
  • UK anti-hybrids rules - The continuing impact on Alternative Investment Funds and their managers 
  • Germany - MoF draft bill on the implementation of the Anti-Tax Avoidance Directive (ATAD implementation Act) provided to federations for comment

We hope you find this edition interesting and if there are any areas that you would like to discuss, please do get in touch with your PwC contact.