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Tax and Regs monthly update November

Tax and Regs monthly update November  

Published on 20 Feb 2026

  • ESMA published the draft Regulatory Technical Standards (RTS) on open-ended loan-originating AIFs (‘OE LO AIFs’)​
  • Unshell (ATAD III) and DEBRA withdrew from the European Commission work programme​
  • Germany clarifies the tax treatment of cross-border reorganisations
Tax and Regs monthly update November
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