Arguing that their compensation should count as capital gains — since it derives from the appreciation in value of portfolio companies — private equity executives in Europe generally have been taxed under the more favorable...more
1/22/2016
/ Capital Gains ,
Carried Interest ,
EU ,
Executive Compensation ,
France ,
Germany ,
HMRC ,
Income Taxes ,
Management Fees ,
Managers ,
Private Equity ,
Tax Liability ,
UK
In this article we consider some alternative approaches to the proposed U.K. status of “employee shareholders,” who receive capital gains tax-exempt shares in their employer (or its parent) in return for waiving certain...more