Corporate Taxes, Partnerships, Investment Funds

Structuring Fund Debt-Financed Investments in S Corporation Businesses to Minimize Ordinary Income to the S Corporation

Nutter McClennen & Fish LLP on 7/6/2022

Partnerships are ineligible S corporation shareholders. So, a partnership cannot acquire shares in an S corporation without terminating that corporation’s S election. However, a partnership can still invest in an S...more

UK Tax Round Up - January 2020

Proskauer Rose LLP on 1/31/2020

UK General Tax Developments - Date set for next UK Budget - The first Budget of the new Conservative government will be held on Wednesday 11 March. There has been significant speculation that there will be a major...more

Simplification of UK Partnership Tax Reporting for Investment Fund Partnerships

Proskauer - Tax Talks on 1/17/2020

In the Finance Act 2018, the UK Government enacted a number of changes to the information required in partnership returns that raised the concern of undue and impracticable administrative burden being imposed on UK investment...more

Guide to the Surprises Lurking in the QOZ Proposed Regulations

Flaster Greenberg PC on 4/26/2019

While mid-April is typically associated by most with Tax Day, this year, April 2019, also became the month the highly awaited second round of Qualified Opportunity Zone Proposed Regulations were issued....more

Proposed Tax Legislation - Highlights for Investment Funds

Dechert LLP on 12/20/2017

The final version of the proposed Tax Cuts and Jobs Act (the “Act”) was released on December 15, 2017. This legislation, unless amended again, is expected to be voted on this week in the U.S. House of Representatives and the...more

New guidance to register as “privileged” domestic or foreign investment fund under German investment taxation law

Dechert LLP on 9/13/2017

Pursuant to the new German investment tax act (GITA) that will take effect of 1 January 2018, domestic and foreign resident investment funds may become subject to German corporate income tax with various German source income...more

A Quiet UK Budget for Asset Managers, But Other Recent Tax Changes Shouldn’t Be Forgotten

Proskauer - Tax Talks on 3/15/2017

After numerous UK tax changes affecting asset managers over the past few years – not least the wholesale re-vamping of the tax treatment of carried interest and other fund participations for investment fund managers – the UK...more

When Investing In A Partnership May Be A Tax Problem

Farrell Fritz, P.C. on 1/9/2017

A business entity that is treated as a “flow-through” for income tax purposes enjoys the benefit of a single level of tax – the entity itself is typically not subject to tax on its net income; rather, that income “flows...more

German Investment Taxation – Reform Ahead

Dechert LLP on 8/3/2015

The German Ministry of Finance (Bundesfinanzministerium) circulated a discussion draft bill on the reform of fund taxation (‘Draft Bill’) on 22 July 2015. The Draft Bill contains significant changes to the German tax...more

Corporate Taxes › Partnerships › Investment Funds

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