At every stage of its lifecycle funds must navigate and comply with a complex web of tax laws, rules, and regulations that differ across countries and regions, affecting both fund formation and fund reporting. This shift from a historically country-specific focus to a global or multi-jurisdictional approach underscores the evolving nature of the global tax reporting landscape.
Our Wealth and Asset Management Tax team possesses the expertise and experience necessary to grasp the practical aspects across the entire investment value chain. We understand the increasing demands from regulators, investors, and stakeholders, and the challenges of balancing compliance/reporting needs while achieving the optimal balance of tax and practical considerations. We provide a comprehensive suite of services to support you throughout your fund's life cycle, from fund formation, capital raising, and structuring, to closure and distributions to investors.
We provide the following fund formation and fund reporting offerings:
- Fund formation support
- Advice on tax issues relating to the fund manager vertical
- Advice on capital structure
- Fund transactions support
- Tax incentive planning and applications
- Support with TP planning and documentation
- Advice on fund governance protocols
- End-to-end technology driven tax compliance, reporting and dispute resolution services
- FATCA and CRS support
Download Fund Formation and Fund Reporting
Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control
July 7, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
A&M Tax – Monthly Recap of EU and Dutch Tax Developments
July 6, 2026
The “Monthly Recap” is A&M’s monthly newsletter providing a concise overview of EU and Dutch tax developments.
Trump Accounts (IRC §530A): What High-Income Clients Need to Know Now
July 3, 2026
The One Big Beautiful Bill Act introduces Trump Accounts, a new tax-advantaged savings vehicle for children. While Trump Accounts offer federal seed funding and tax-deferred growth, taxpayers should carefully consider the associated gift tax implications, state tax treatment, and contribution strategy until further guidance is issued.
Update on BOI Progress Report Filing Deadlines
July 3, 2026
The new announcement revises the filing timeline for BOI progress reports. BOI-promoted companies must now submit progress reports quarterly, from the date the BOI promotion certificate is issued until the project receives approval for official commencement of operations.
