President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...
On 22 January 2026, the Luxembourg parliament adopted a reform of the carried interest regime (the “Law”)1, aiming at extending its benefits, ...
“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 an important issue for those investing in private equity funds, hedge funds, and other funds with a similar structure. For the fund investors, it’s always important to understand ...
“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 ...
President Donald Trump has proposed ending a tax break used by private equity fund managers known as the carried-interest “loophole,” echoing his earlier calls and efforts by other presidents, ...
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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