President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private ...
Julien Lamotte of Deloitte Luxembourg explains how the new regime positions the country as a leading destination for ...
Carried interest is generally a percentage of the profits generated by a hedge fund or private equity fund. It is what the managing partner receives as part of their compensation. Carried interest is ...
“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...
On 24 July 2025, a draft bill (the Bill) proposing significant amendments to the law of 4 December 1967 on income tax and the law of 12 July 2013 on alternative investment fund managers (AIFMs) was ...
“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...
On 24 July 2025, the Luxembourg government introduced Bill No. 8590 (the Bill), which proposes a new competitive carried interest tax regime with the stated objectives being: to create a legal ...
The passage of recent tax legislation has brought welcome clarity to estate planners and private investors alike. With the federal estate and gift tax exemption now fixed at $15 million per individual ...
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