Tax-efficient Private Fund Structuring

2013 | ISBN-10: 1908783257 | 192 Pages | EPUB | 2 MB

The structuring of a private equity fund affects its ultimate return. A poorly structured fund or investment can cause tax leakage for investors and create undue burden for members of the management team who receive carried interest. Private Equity International’s new publication, Tax-Efficient Private Fund Structuring, is a comprehensive and highly practical guide on tax planning for private equity funds established in the UK, investing in UK assets or having limited partners based in the UK, with input from relevant key jurisdictions in Europe. Edited by Jenny Wheater of Duane Morris, with lead contribution by SJ Berwin, this guide systematically identifies and analyses the tax issues at the fund level, the fund manager level and investor concerns. Importantly, new regulations such as FATCA and the proposed financial transaction tax (FTT), both of which demonstrate the rapid globalisation of tax law generally, are discussed. This 192-page publication is an essential reference for every private equity professional with dealings in the second largest private equity market in the world. Find out how to efficiently structure your fund for optimal returns: Familiarise yourself with fund structures and developments in the UK, France, Germany, Luxembourg, the Netherlands and Spain Inform yourself of changing approaches to carried interest in the UK, France, Germany, Spain and Sweden Acquire insight into how value-added tax impacts funds Compare the advantages of using holding companies in Cyprus, Gibraltar, Ireland, Luxembourg and the Netherlands to minimise tax leakage Prepare yourself for FATCA (or the relevant IGA) and the FTT and how they will impact your funds Learn more about the latest thinking on treaty relief and corporate residence issues Discover how new regulatory imperatives are changing the tax planning landscape


Tax-efficient Private Fund Structuring.epub