The Resource U.S. tax aspects of structuring cross-border private equity transactions

U.S. tax aspects of structuring cross-border private equity transactions

Label
U.S. tax aspects of structuring cross-border private equity transactions
Title
U.S. tax aspects of structuring cross-border private equity transactions
Creator
Subject
Language
eng
Summary
This article highlights some of the principal US tax issues facing a private equity fund that is proposing to make a non-US investment. It first reviews the general classes of US investors and their differing tax issues and concerns, and then outlines the substantive US federal tax provisions that can be implicated in a typical fund investment. It then looks briefly at the potential application of these rules in the context of a sample structure
Citation source
In: Tax planning international review. - London. - Vol. 34 (2007),
http://library.link/vocab/creatorName
Sams, J.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • private equity
  • CFC
  • PFIC
  • entity classification
  • check-the-box regulations
Label
U.S. tax aspects of structuring cross-border private equity transactions
Instantiates
Publication
Label
U.S. tax aspects of structuring cross-border private equity transactions
Publication

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