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3 lis 2023 · Private equity and hedge funds are generally structured as pass-through entities, allowing them to pass their entire tax obligation along to their investors or limited partners.
Hedge fund tax issues include entity classification, tax allocations, the taxation of carried interests, swap taxation, withholding, and numerous other issues. In this Insight post, we discuss the typical hedge fund structure and usual players, as well as several common tax issues.
Hedge fund tax issues include entity classification, tax allocations, the taxation of carried interests, swap taxation, withholding, and numerous other issues. In this Insight post, we discuss the typical hedge fund structure and usual players, as well as several common tax issues.
9 maj 2022 · Hedge fund tax issues include entity classification, tax allocations, the taxation of carried interests, swap taxation, withholding, and numerous other issues. In this Insight post, we discuss the typical hedge fund structure and usual players, as well as several common tax issues.
Findings – Hedge funds must be structured carefully to avoid unfavorable US tax consequences and each structure has both advantages and disadvantages. Originality/value – An essential summary of tax structures for hedge fund managers and advisers.
The result of this bill would be to change the tax treatment of private equity and hedge funds from a single level of taxation at a 15% rate (or 35% in the case of most hedge funds) to a corporate-level tax of 35%, plus a 15% tax on dividends when distributed.
12 cze 2021 · The I.R.S. almost never audits private equity firms, even as whistle-blowers have filed claims alleging illegal tax avoidance.
