Ideas & Insights

U.S. private equity and venture capital funds with German investors have an additional 6 months to file German partnership returns for 2019.

Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.

Management fees paid to shareholders not made purely for services and unreasonable in amount are not deductible under section 162.

Businesses with San Francisco activity should be prepared to understand a number of recent changes and updates to city tax law.

Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.

As businesses renegotiate debts in the aftermath of COVID-19, it is critical to understand whether the debt is considered publicly traded.

The CARES Act provides business and tax relief to portfolio companies and investors. However, affiliation rules could limit SBA loan relief.

Fund management companies face difficult challenges in determining their state income tax filing obligations and apportionment rules.

Final regulations issued in late June 2019 on GILTI inclusion could have a considerably differently impact on PE and VC fund structures.

If a fund is organized as a partnership, and has German investors, the annual filing of a partnership return in Germany is required.

Understand the complexities associated with global reporting and withholding requirements for US private equity funds with foreign investors

Learn how the recent tax reform affects executives, founders and general partners of alternative investment fund structures.

With the enactment of the Bipartisan Budget Act of 2015, the private capital industry should expect major changes to the way the IRS audits.