This paper will examine what the proper tax treatment of "carried interests" should be based on what is the most economically equitable, fair, and efficient method of taxation. Based on the equity and efficiency concepts, the authors suggest that a portion of all "carried interest" income ...
The appropriate tax treatment of carried interest has been debated and amended over the years, and the current system is already complex. The proposed reform is less aggressive than some of the options that were being discussed—see our August 2024 LawFlashUK Government Calls for Evidence on the...
Carried InterestCapital GainsProfits InterestTaxPartnerFundCarried interest is the term used to describe a profits interest in a partnership that invests in entities. A managing partner typically will receive a 20% profDouglas A. KahnJeffrey H. Kahn...
Tax Treatment of "Carried Interest" The term ''carried interest'' is typically used to refer to profits interests issued by investment partnerships to their manager(s). It is an ownership int... HA Burton,N Brock - 《Social Science Electronic Publishing》 被引量: 0发表: 2015年 NOW FOR ...
Topics of focus for tax authorities Salaries tax issues that are often subject to close scrutiny of the tax authority include: time apportionment claim, income exemption claim, taxability of termination payments, taxation of employee share benefits, and taxation of carried interest.Individual...
A proposed increase in carried interest taxes could raise $19 billion over the next decade, but many business leaders find fault in the idea. Robert Johnson, founder and chairman of RLJ Companies, shared his insights.
Tax treaty classification of Netherlands-source income from lucrative interests (carried interest) It also discusses the taxation of income from capital.Fpg PotgensEuropean taxationPötgens FPG (2011) Tax treaty classification of Netherlands-source income from lucrative interests (carried interest). Eur...
Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More Complex IRS Penalty Abatement Procedures for Failure-to-File, Failure-to-Pay,...
Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More Complex IRS Penalty Abatement Procedures for Failure-to-File, Failure-to-Pay,...
Our panel of astute federal tax experts will break down the tax treatment of these interests by type of arrangement, review Section 83(b) elections, and discuss recent court decisions pertaining to th... Read More Earnouts: Structuring, Types of Arrangements, Strategies, Taxation November 15...