Comment: Who’s afraid of the US tax system?

by James Debate, corporate senior tax manager at USTAXFS 4 December 2023

The complexities of US taxation, particularly unrelated business taxable income (UBTI), can deter European private equity firms looking to unlock the lucrative US pension funds market, but learning how to navigate them really is worth the effort.

European PE is driven by a fiercely competitive marketplace and the US, home to about half of the world’s largest pension funds, is an enticing potential investment source for companies.

Categories: The ExpertOutsourcingTax advisorsRegs & ComplianceTax

22 February 2024

Next stop – carried interest

Liquidity event delays are having an effect on waterfall calculation models

22 February 2024

Comment: What you need to know about ELTIF 2.0

Karma Samdup and Vicki Odette, partners at Haynes & Boone, examine how ELTIF 2.0 aims to unlock private market access for retail investors

22 February 2024

Lantern appoints inaugural CTO

Charlie Markham joins the company as it aims to scale its tech capabilities and international expansion

21 February 2024

LISTEN: Top of the ops: Is the grass evergreener?

A conversation with Eurazeo's Luc Maruenda on setting up evergreen fund structures

21 February 2024

S&P acquires Visible Alpha

Company aims to bolster Capital IQ offering as it explores opportunities in wealth management services

20 February 2024

Vistra appoints global head of funds

State Street’s Abdel Hmitti assumes the role and is set to relocate to the US