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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.
Insights and Analysis
01 February 2023
Beginning 1 January 2023, the US tax rules impose a “secondary” or “backstop” withholding obligation on both US and non-US partnerships. Under the new provisions,...
News
27 September 2022
On August 16th, President Biden signed the Inflation Reduction Act of 2022 (H.R. 5376) into law (the “IRA”). Among the most significant provisions in the bill are extensions and ...
Insights and Analysis
30 November 2020
Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been navigating complicated U.S. tax and related ...
Publications
20 October 2020
Since 2018, the buyers, sellers, and partnerships engaging in secondary and other transactions involving partnership interest transfers have been navigating complicated U.S. tax and related ...
Insights and Analysis
30 September 2020
Given the overall development of the secondaries market and the increasing volume and size of secondary funds, the U.S. tax and withholding regime that applies to a foreign partner...
