While the final regulations simplify key exceptions and contain favorable changes, ambiguity continues for investment fund managers.
On January 7, 2021, the US Treasury Department and Internal Revenue Service (together,...more
Appendix at pages 34-43 includes a series of transactional diagrams outlining the main structuring issues in the international context.
Key Points:
..The legislation alters fundamental aspects of US business taxation...more
1/11/2018
/ Corporate Taxes ,
Energy Sector ,
Mortgage REITS ,
Multinationals ,
Net Operating Losses ,
Private Investment Funds ,
Repatriation ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Rates ,
Tax Reform
Aspects of the current proposals could significantly alter the US taxation of investment funds, sponsors, and investors.
Key Points:
..Major changes to US tax laws on business tax rates, interest deductibility, and...more