News & Analysis as of

Capital Gains Proposed Amendments

King & Spalding

Changes to Taxation of Carried Interest in the Inflation Reduction Act of 2022

King & Spalding on

The recently proposed “Inflation Reduction Act of 2022” includes a proposal (the “carried interest proposal”) to amend the rules under section 1061 of the Internal Revenue Code of 1986, as amended (the “Code”) relating to the...more

McDermott Will & Emery

Possible Tax Exemption for EU Investment Funds Investing into Italy – Update from the Draft Tax Bill for 2021

McDermott Will & Emery on

There has been some important news to come out of the preliminary drafts of the Italian Tax Bill for financial year (FY) 2021, which may have a very significant–and positive–impact on the asset management industry and in...more

Katten Muchin Rosenman LLP

Potentially Helpful Changes to Entrepreneurs' Relief

The UK Government has recently proposed further changes to the Entrepreneurs' Relief rules which could make it easier to obtain Entrepreneurs' Relief in certain cases....more

Katten Muchin Rosenman LLP

Proposed Changes to Entrepreneurs' Relief

In the UK Government's Fall 2018 budget (Budget), recent changes were announced to Entrepreneurs' Relief to ensure that relief is available only to "genuine entrepreneurs". Entrepreneurs' Relief reduces the rate of capital...more

Proskauer - Tax Talks

Finance Bill 2019 – Proposed relaxation of entrepreneurs’ relief rules

Proskauer - Tax Talks on

The proposed amendment to entrepreneurs’ relief (“ER”) in Finance Bill 2019 is designed to address one of the outstanding issues with the current law when dilution of a company results in the loss of ER. Under the current...more

Bennett Jones LLP

Growing Concerns with Proposed Amendments Affecting Private Businesses and their Shareholders

Bennett Jones LLP on

On July 18, 2017, Minister of Finance Bill Morneau announced sweeping changes to the way private businesses and their shareholders are taxed. The Government's proposals encompass three broad areas: (1) income sprinkling...more

Proskauer Rose LLP

UK 2015 Summer Finance Bill Update: Proposed Taxation Changes for Carried Interest and DIMF

Proskauer Rose LLP on

Further to our client alert in July this year, the UK Government recently proposed further changes to the UK taxation of carried interest and disguised investment management fees (DIMF). The UK Government proposed...more

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