| Autor: |
Sowell, James B., Harvey, Carol Kulish |
| Předmět: |
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| Zdroj: |
Major Tax Planning; 2011, Vol. 63, p6.1-6.31, 31p |
| Abstrakt: |
The article discusses the law on taxation of carried interests and the impact of the law that changes the treatment of existing arrangements. It explores the treatment of profits interests for services and some alternatives under the existing law including recent publicly carried interest bill. It adds that the carried interest legislation continues to be supported in the U.S. Congress with significant revenue raising provisions in effecting legislations that require a revenue offset. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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