Topic
Carried Interest
57 published works
HLC - All Publications
Hong Kong proposed carried interest, private funds and family offices tax enhancements
By Cadwalader Wickersham & Taft
Hong Kong is taking another step to enhance its tax regimes for privately offered funds, family-owned investment holding vehicles and carried interest. The proposed Inland Revenue (Amendment) (Preferential Tax Regimes…
TaxSlaw
Tax Planning and The Political Pendulum
By Louis Vlahos
Reality Check? A few days ago, Sen. Wyden, the Ranking Member on the Senate Finance Committee, introduced a bill to tax carried interests as ordinary income on a current basis.[i]…
Jotwell
Anatomy of a Shakedown: The Carried Interest Case
Edward J. McCaffery & Darryll K. Jones, The Curiouser and Curiouser Case of Carried Interests, 66 Ariz. L. Rev. 357 (2024). Charlene D. Luke Edward J. McCaffery and Darryll K.…
Tax Talks
UK Government Carried Interest Tax Reforms Consultation Process: No New Conditions, Territorial Limits Clarified
By Stephen Pevsner, Catherine Sear, David M. Ward
June 2025 – The UK Government has published its response to the consultation on its proposal to change the tax treatment of carried interest, confirming the expected final shape of…
Tax Talks
Taxing carried interest in the UK: the new regime announced in the Labour government’s Autumn Budget 2024
By Catherine Sear, Frazer Money
On Wednesday 30 October 2024, the UK government announced changes to the UK taxation of carried interest as part of the 2024 Autumn Budget. Changes were expected following statements made…
The CLS Blue Sky Blog
There is No Carried Interest Loophole
By Steven Utke
Carried interest is a special, or disproportionate-to-ownership, allocation of profits to the managers of a private equity (PE) or hedge fund partnership. While fund managers typically own about 2 percent…
Whitman Legal Solutions Blog
Tax Treatment of Carried Interests Not Likely to Change This Year
Gilbert and Sullivan’s Mikado tells the story of Ko-Ko, a tailor and guardian of a beautiful young woman named Yum-Yum, who also is Ko-Ko's fiancée. Ko-Ko was sentenced to death…
RedevelopNJ
Breaking News: Carried Interest Changes Dropped from Tax, Climate Bill
By Ted Zangari
Late last night, Senator Charles Schumer (D-NY) announced that proposed changes to the tax treatment of carried interest, strongly opposed by the commercial real estate industry, would be removed from…
Tax Talks
A Summary of Inflation Reduction Act’s Main Tax Proposals
By David S. Miller, Amanda H. Nussbaum, Stuart Rosow, Arnold P. May, Jeremy Naylor, Martin T. Hamilton, Rita N. Halabi
On July 27, 2022, Senator Joe Manchin (D-W.Va.) and Senate Majority Leader Chuck Schumer (D-N.Y.) released the Inflation Reduction Act of 2022 (the “IRA”). The IRA contains only two non-climate…
Whitman Legal Solutions Blog
Changes to Tax on Carried Interests Would Lead to Conflicts of Interest
In music, some notes are held longer than others, and the basic notation system is easily understood. For example, a half note is half as long as a whole note.…