Major portions of the U.S. tax code are scheduled to expire at the end of 2025, and as the U.S. tax landscape faces potential upheaval, private equity firms must stay vigilant and adaptable. Proactively engaging with tax...more
The November U.S. Presidential electoral campaign is in full swing. Since President Joe Biden ended his reelection bid and Vice President Kamala Harris secured the Democratic Party nomination, polls now show a tight race...more
9/11/2024
/ China ,
Climate Change ,
Corporate Taxes ,
Economic Sanctions ,
EU ,
Export Controls ,
Foreign Corporations ,
Foreign Investment ,
Foreign Policy ,
Healthcare ,
Healthcare Reform ,
Imports ,
Inflation Reduction Act (IRA) ,
Infrastructure Investment and Jobs Act (IIJA) ,
Investors ,
Manufacturers ,
Presidential Elections ,
Russia ,
Semiconductors ,
Switzerland ,
Tariffs ,
Tax Reform ,
Trade Relations ,
US Trade Policies
Introduction -
On 15 March 2023, the UK government revealed the widely anticipated Spring Budget, which contained a number of measures that may be of interest to asset managers....more
Key Points -
Fund-level liability for a buyer’s failure to withhold upon secondary market transfer of an LP interest in a fund with ECI assets will apply only for transfers on or after January 1, 2023.
Certain...more
8/27/2021
/ Corporate Taxes ,
Income Taxes ,
IRS ,
Limited Liability Company (LLC) ,
Limited Partnerships ,
Master Limited Partnerships ,
Partnerships ,
Publicly-Traded Companies ,
Secondary Markets ,
Tax Cuts and Jobs Act ,
Tax Liability ,
Transfer of Interest
• U.S. and non-U.S. investment funds that are required to file, or file, a U.S. partnership tax return (Internal Revenue Service (IRS) Form 1065) are generally subject to a new U.S. partnership audit regime that permits the...more
• Significant corporate and potential individual tax rate reductions and a 25% individual tax rate on certain “qualified business income” would be introduced (although many fund investors and sponsors would not be eligible...more
11/8/2017
/ Asset Management ,
Blocker Corporations ,
Business Taxes ,
Carried Interest ,
Corporate Taxes ,
Income Taxes ,
International Tax Issues ,
Investment Funds ,
Management Fees ,
Proposed Legislation ,
Reconciliation ,
REIT ,
SALT ,
Tax Cuts ,
Tax Rates ,
Tax Reform ,
UBTI ,
Ways and Means Committee