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Presentation and Portability of Investment Adviser Performance
  • Foley & Lardner LLP
  • USA
  • November 7 2017

An investment adviser’s investment track record is an important resource when raising capital from prospective investors. However, investment advisers

Emerging Private Fund Manager Guide for Raising Institutional Investor Capital
  • Foley & Lardner LLP
  • USA
  • November 7 2017

Public and private pension plans, endowments, Hedge Funds and other institutional investors are investing trillions of dollars annually with

Italy Addresses "Carried Interest" Tax Treatment
  • Jones Day
  • Italy
  • June 16 2017

The Italian government has enacted Law Decree No. 50 ("Decree 50"), providing a set of new tax measures aimed at, among other things, attracting

Carried Interest Legislation Introduced in Congress
  • Venable LLP
  • USA
  • May 19 2017

Few tax proposals garnered as much bipartisan support during the 2016 presidential campaigns as did "carried interest." Both President Trump and

The new Italian tax regime applicable to carried interest
  • Nctm Studio Legale
  • Italy
  • May 16 2017

On April 24th, 2017, the Italian Government enacted the Law Decree n. 502017 that introduces a new tax regime applicable to “carried interest”, i.e

Sweden Rules on Taxation of Carried Interest in Private Equity Structures
  • DLA Piper LLP
  • Sweden
  • May 4 2017

Sweden's Administrative Court of Appeal (SACA) has issued a decision on the taxation of carried interest in a number of private equity structures. In

Will President Trump’s tax plan eliminate the carried interest “loophole”?
  • Nixon Peabody LLP
  • USA
  • May 1 2017

Carried interest is the contractual right received by a private equity or hedge fund manager representing their share of profits or gains from the

Finnish Supreme Administrative Court ruled on carried interest in private equity structures
  • DLA Piper LLP
  • Finland
  • April 10 2017

On 16 March 2017, the Supreme Administrative Court (SAC) of Finland issued a ruling on the tax treatment of carried interest in a private equity

The Trump Administration: What It Could Mean for Carried Interest
  • Venable LLP
  • USA
  • January 9 2017

For the last decade, discussion in Congress has periodically centered on the tax treatment of so-called carried interests (or "carry"). Carried

Use by Private Equity Funds of Subscription Credit Facilities as a Form of Investment Leverage
  • Dechert LLP
  • USA
  • January 5 2017

Subscription credit facilities, or subscription lines, are typically revolving credit facilities secured on the capital commitments of investors