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Venture Capital Capital Gains

DLA Piper

Withholding Requirements for Transfers of Venture Capital Fund Interests by Non-US Limited Partners

DLA Piper on

The secondary market for limited partner interests in venture capital funds has witnessed robust growth in recent years as an increasing number of existing venture fund investors seek an early exit from their positions for...more

Skadden, Arps, Slate, Meagher & Flom LLP

Activists Assemble: Recent Trends in Activist Campaigns Targeting UK Investment Trusts

The United Kingdom has long been a target destination for activist investors. It is the venue for nearly half of all of recent activist campaigns in Europe. In previous articles, we have discussed how informed boards should...more

WilmerHale

In Case You Missed It: Launch Links - May 2021 #2

WilmerHale on

Some interesting links we found across the web this week: Startup Employees Should Pay Attention to Biden’s Capital Gains Tax Plans  The Biden Administration proposed significant changes to the capital gains tax....more

World Law Group

2021 Venture Capital Guide - Canada

World Law Group on

World Law Group member firms recently collaborated on a Global Venture Capital Guide that covers more than 30 jurisdictions on investment approval processes, typical investment sectors and investment structures on Venture...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

Miles & Stockbridge P.C.

Opportunity Funds: Incentive For Investment in Underrepresented Founders

With the recent passage of the Opportunity Zone Legislation and the subsequent proposed regulations that were released on October 19, 2018, private investors have, justifiably, been eager to understand and establish the...more

Burr & Forman

New Carried Interest Rules of Interest to Real Estate Developers and Asset Managers

Burr & Forman on

Prior to the passage of the Tax Cuts and Jobs Act (the “Act”), one of the more controversial and hotly-debated tax benefits was the so-called “carried interest,” which allowed certain fund managers and venture capital firms...more

Cooley LLP

Blog: New Three-Year Holding Period for Capital Gains Treatment of Carried Interest

Cooley LLP on

Effective immediately, there is a new requirement that each particular portfolio company interest which is the subject of a disposition event needs to have been held by the fund for more than 3 years in order for the...more

Hogan Lovells

Italy passes new rules for carried interest

Hogan Lovells on

The Italian Government has at last put an end to the controversy around the characterisation of 'carried interest' for tax treatment purposes. By Law Decree no. 50 of 24 April 2017, which is to be brought into law by 23 June...more

Latham & Watkins LLP

Private equity in Italy: market and regulatory overview

Latham & Watkins LLP on

How do private equity funds typically obtain their funding? Private equity funds continued to have a diverse investor base in 2015. Although with a significant decrease from the 2014 figure of 68%, about 48% of the...more

K&L Gates LLP

Early Stage Investment Tax Incentives Bill Introduced

K&L Gates LLP on

As an update to our Legal Insight of December 2015 'New Tax Incentives for Early Stage Investment', on 16 March 2016 the Turnbull Government introduced legislation providing significant tax incentives to promote local and...more

Mintz

Tax Law Changes Favorable to Venture Capital and Private Equity Investors

Mintz on

The “Protecting Americans from Tax Hikes” (PATH) Act was recently signed into law, and two provisions in particular benefit venture capital, private equity, and other investors owning or planning to purchase a corporation....more

K&L Gates LLP

New Tax Incentives for Early Stage Investment

K&L Gates LLP on

On 7 December 2015, the Federal Government released an Innovation Statement which included important tax concessions aimed at making early stage investment more attractive. The concessions are expected to commence from 1 July...more

Holland & Knight LLP

Personal Planning Can Help Private Equity Pros Save on Taxes

Holland & Knight LLP on

When private equity or venture capital fund principals and managing partners look to roll out a new fund, in addition to reconciling general fund formation issues, they should consider the personal-planning opportunities...more

Gerald Nowotny - Law Office of Gerald R....

After the Love is Gone – Tax Planning Considerations for Private Equity and Venture Capital Fund Managers in a Post-Carried...

Overview - The issue of carried interest taxation as obscure an issue as it is, has gotten all kinds of attention in the media over the last several years. Most recently, the issue garnered national attention during...more

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