United States
Loss corporations that have appreciated in value at the time of an ownership change may be able to treat a portion of their GILTI as RBIG.
Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.
The CARES Act includes beneficial tax relief. Coupled with sophisticated planning, now is the time to revisit your individual tax strategy.
New tax laws and industry trends create planning opportunities for fund owners and management firms in the year ahead.
Final regulations issued in late June 2019 on GILTI inclusion could have a considerably differently impact on PE and VC fund structures.
Legislation relating to the Base Erosion and Profit Shifting (BEPS) Action Items has resulted in expanded tax due diligence engagements.
Learn how the recent tax reform affects executives, founders and general partners of alternative investment fund structures.
As the tax reform provisions roll out, deal teams have additional tax attribute facets to consider when acquiring or exiting an investment.