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News & Analysis

EY Law advises important infrastructure projects in Guatemala

03 April 2020 by EY Law

EY Law advises important infrastructure projects in Guatemala

News & Analysis

Covid-19 in Swizerland: First measures ordered by the Government

01 April 2020 by Dominik Hohler and Stéphanie Oneyser

First measures ordered by the Swiss Government

News & Analysis

Zita Albert joins CERHA HEMPEL’s Budapest office as M&A Partner

26 March 2020 by CERHA HEMPEL Dezsö & Partners

Zita Albert joins CERHA HEMPEL’s Budapest office as M&A Partner

News & Analysis

Elena Manachimova promoted to Senior Associate at DORDA

26 March 2020 by Droda

Elena Manachimova promoted to Senior Associate at DORDA

News & Analysis

New legislation to be introduced to address the mismatch in respect of the taxation of foreign dividends received by REITs: A disincentive for REITs to invest offshore?

16 March 2020 by Cliffe Dekker Hofmeyr

In essence, real estate investment trusts (REITs) are treated as conduits through which the income they derive, flows to their shareholders. The main advantage of a REIT is therefore that a deduction of the distribution made by the REIT to its shareholders may be claimed against its income provided that it is a qualifying distribution. By nature, REITs distribute most of their income to their shareholders and will usually pay little or no income tax on the distributions, instead shareholders will be liable to pay income tax on the distributions received from REITs. REITs are, however, taxed on the taxable income they retain at the standard corporate tax rate.

News & Analysis

DORDA advises GalCap on the purchase of a property in Vienna

06 March 2020 by Dorda

DORDA's real estate law experts support GalCap in the acquisition of a mixed-use building in Vienna-Meidling. The sellers are UBM and Invester.

News & Analysis

Licensing Requirements & Obligations of Investment Funds under the new Investment Funds Act, 2019

18 February 2020 by Aliya G. Allen, Partner and Renee E. Farquharson, Associate

Volume 1 Issue 7

News & Analysis

Legislative Developments: Commercial Entities (Substance Requirements) Act

18 February 2020 by by Aliya G. Allen, Partner and Renee E. Farquharson, Associate

Volume 2 Issue 1

News & Analysis

Dhir & Dhir Associates acted as legal advisors to India Renewable Energy Development Agency Limited (“IREDA”)

13 February 2020 by Dhir & Dhir Associates

Dhir & Dhir Associates acted as legal advisors to India Renewable Energy Development Agency Limited (“IREDA”)

News & Analysis

Vietnam: Foreign ownership cap in public companies

04 February 2020 by Nishimura & Asahi

Vietnam: Foreign ownership cap in public companies