The tax treatment of carried interest has long been a subject of political debate. Since 2007, almost annually, the taxation of carried interest has found its way into either proposed legislation or presidential budget...more
President-elect Donald Trump is set to return to the White House with Republicans narrowly securing both the US Senate and the US House of Representatives. Having control of both chambers positions the party well to pursue...more
12/30/2024
/ Acquisitions ,
Corporate Taxes ,
Cross-Border ,
Mergers ,
Pillar 2 ,
Political Campaigns ,
Tariffs ,
Tax Cuts ,
Tax Cuts and Jobs Act ,
Tax Reform ,
Trump Administration
Now that the 2017 tax reform act is law, private equity and M&A professionals must grapple with its sweeping changes and reconcile the new provisions with how they do business. This On the Subject summarizes important...more
1/3/2018
/ Acquisitions ,
Alternative Minimum Tax ,
Business Income ,
C-Corporation ,
Capital Expenditures ,
Corporate Taxes ,
EBITDA ,
International Tax Issues ,
IRS ,
Mergers ,
Net Operating Losses ,
Partnerships ,
Pass-Through Entities ,
Qualified Small Business Stock ,
S-Corporation ,
Tax Rates ,
Tax Reform ,
Trump Administration
The outline of pending tax reform provisions remain vague, but a significant impact on M&A activity is expected by way of corporate tax cuts, interest deductibility, changes to the expensing of capital investments, a...more