Funds and joint ventures for real estate, as for other asset classes, are structured on the basis that each entity involved will be tax resident in a particular jurisdiction. If an entity in a fund or joint venture is tax resident in a jurisdiction other than that in which it was intended to be tax resident, a number of adverse consequences may ensue.

Read the full GT Alert: “Real Estate Private Equity: COVID-19 and Corporate Tax Residence.”

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Steven Cowins

Steven Cowins focuses his practice on private equity and fund formation with a concentration in the real estate sector. He regularly advises clients in establishing real estate funds and joint ventures, structured acquisitions and dispositions of real estate, and investment in alternative asset…

Steven Cowins focuses his practice on private equity and fund formation with a concentration in the real estate sector. He regularly advises clients in establishing real estate funds and joint ventures, structured acquisitions and dispositions of real estate, and investment in alternative asset classes. His clients include fund managers, funds, family offices and financial institutions on high-profile matters across Europe and in London.

Photo of Ben Eaton Ben Eaton

Ben Eaton focuses his practice on the tax aspects of real estate transactions and investment funds. He has deep experience advising on the tax aspects of real estate investment, financing, development, and leasing, as well as the structuring of funds and joint ventures…

Ben Eaton focuses his practice on the tax aspects of real estate transactions and investment funds. He has deep experience advising on the tax aspects of real estate investment, financing, development, and leasing, as well as the structuring of funds and joint ventures investing in real estate and real estate debt, and transactions involving real estate operating businesses. While he works primarily in the real estate sector, Ben also has experience of advising on the tax aspects of private equity transactions and funds investing in other asset classes.

Marc E. Snell

Marc Snell advises fund managers, investors, financial institutions and family offices on fundraisings and investment management, with a particular focus on the real assets sector. Marc also has broad experience advising on joint ventures and club arrangements.

Charles Edward Case

Charles Edward Case focuses on fund taxation and is an integral member of the firm’s investment funds practice, advising on all aspects of taxation (including VAT) with a wide experience of structuring and closing, private equity, infrastructure and real estate funds. He also…

Charles Edward Case focuses on fund taxation and is an integral member of the firm’s investment funds practice, advising on all aspects of taxation (including VAT) with a wide experience of structuring and closing, private equity, infrastructure and real estate funds. He also has experience advising on executive incentivisation arrangements (particularly carried interest and co-investment arrangements), the structuring of investment management platforms and the structuring of investments for funds clients.