This study looks at recent congressional proposals to increase the tax rate on the general partner's share of a limited partnership's profits, known as carried interest, from the long-term capital gains rate of 15% to ordinary income tax rates of 35%. We show that carried interest is an ...
Carried interest* is also referred to as the "2-20 ratio," where private equity and hedge fund managers charge an annual fee of 2 percent on the assets under management and earn 20 percent of the profit from those assets. “This [tax] increase is an attempt to go after an easy target...
The carried interest would still retain the deferral characteristic but would be taxed when they are redeemed by the fund managers at ordinary income rates. However, it is argued that this approach would lead to tax planning such as the utilization of loans....
Tax treaty classification of Netherlands-source income from lucrative interests (carried interest) Distorted Real Estate Time-Weighted Rates of Return - And How Having Carried Interest Can Make It Easier to Outperform ODCE Skatteverket - dåliga förlorare eller rättsutvecklare? En studie rörand...
Politiciansareconsideringproposalstotaxthe "carriedinterest"ofprivate-equityexecutivesathigherincome-taxrates. 政客们正在考虑对进行的私人股权投资公司高层的附带权益征收更高所得税率的提议。 www.ecocn.org 8. Mr Fleischer,a driving forceofthetaxpushoncarriedinterest,suggeststhat"roughjustice"isalsojustifiedinprin...
TAX reformThe term "carried interest" is typically used to refer to profits interests issued by investment partnerships to their manager(s). It is an ownership interest in a partnership that has no liquidation value at grant, but entitles the holder to a share in future partnership profits, ...
Tax bill signed without 'carried interest'. The article offers information on the passing of a taxation bill by the U.S. Congress without increasing the carried-interest rates on real estate partners... - 《Sctweek》 被引量: 0发表: 2010年 The Return-Reducing Ripple Effects of the 'Carried...
The carried interest earned from other people's money constitute the manager's "labor" or work and not capital risk, and therefor should be taxed like ordinary income. Another proposed fix is to make the carried interest tax discount proportional with the amount of money the investment manager...
On May 20, 2010, The American Jobs and Closing Tax Loopholes Act of 2010 (H.R. 4213) was proposed in the House of Representatives. Included in this bill is a provision regarding the tax treatment of "carried interest." Similar to prior versions of the "c
The carried interest portion of a general partner's compensation typically vests over a number of years. Carried interest has long been a controversial political issue, criticized as a “loophole” that allows private equity managers to secure a reduced tax rate.3 ...