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US: Non-US Private Fund is engaged in a US Trade or Business as a Result of Fund Manager’s Activities in the US

www.mayerbrown.com/en/perspectives-events/publications/2023/12/the-ya-global-tax-court-decision-non-us-private-fund-is-engaged-in-a-us-trade-or-business-as-a-result-of-fund-managers-activities-usinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.proskauertaxtalks.com/2024/01/tax-court-holds-that-an-offshore-fund-is-engaged-in-a-u-s-trade-or-business/#page=1www.mayerbrown.com/en/perspectives-events/publications/2023/12/the-ya-global-tax-court-decision-non-us-private-fund-is-engaged-in-a-us-trade-or-business-as-a-result-of-fund-managers-activities-usinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.proskauertaxtalks.com/2024/01/tax-court-holds-that-an-offshore-fund-is-engaged-in-a-u-s-trade-or-business/#page=1www.withersworldwide.com/en-gb/insight/read/chipping-away-at-the-investor-exception-implications-of-the-ya-global-case-for-foreign-investors-inwww.winston.com/en/insights-news/irs-victory-in-ya-global-v-commissioner-a-cautionary-tale?utminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.winston.com/a/web/28LXmNikXE2JMpUCcanjUA/8whd8d/footnote-1-ya-global.pdfwww.haynesboone.com/news/publications/tax-court-rules-offshore-lending-hedge-fund-is-engaged-in-a-us-trade-or-business 0
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