Research

 

The EMPEA Fall Bulletin focuses on various topics including complex tax efficiency considerations for U.S. taxable and tax-exempt investors considering investment in India, challenges resulting from a decision to invest in Indian distressed debt, optimal investment structures following recent changes in the Indian Insolvency and Bankruptcy Code and an exploration of opportunities and challenges for those interested in acquiring African insurance businesses, particularly in Kenya, Nigeria and South Africa.

In this Bulletin our contributors deliberate on:

• Structuring Funds for Investment in India to Maximize Tax Efficiency for U.S. Investors: What are the implications for both the U.S. taxable and tax-exempt investor in the current environment given treaty implications and Indian tax developments?
• Foreign Investment in Distressed Debt in India Looks Interesting: What are the pros and cons of specific investment vehicles including the Alternative Investment Fund, the Asset Reconstruction Company and the Non-Banking Financial Institution when examined through the lens of developments in India’s securities, tax and bankruptcy laws?
• Could Africa’s Insurance Industry be a Fresh Frontier for Merger and Acquisition Activity? What do the markets in Kenya, Nigeria and South Africa suggest?