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US: Senator Wyden proposes extraordinary Changes to Partnership Tax Rules

www.bakerlaw.com/Senate-Finance-Chair-Wyden-Proposes-Extraordinary-Changes-to-Partnership-Tax-Ruleswww.morganlewis.com/pubs/2021/09/tax-proposals-may-affect-exchange-traded-fundswww.cadwalader.com/brass-tax/index.php?nid=44&eid=185www.vedderprice.com/proposed-tax-legislation-could-impact-exchange-traded-fundswww.stateandlocaltax.com/podcast/pass-through-entity-taxes-are-they-just-passing-through/#page=1frostbrowntodd.com/tax-distributions-for-pass-through-entity-owners/#page=1 0
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Japan: FSA and NTA’s on Tax Treatment of carried Interest distributed to a Special Limited Partner

www.withersworldwide.com/en-gb/insight/japan-fsa-and-nta-s-announcement-regarding-the-tax-treatment-on-carried-interest-distributed-to-slpsinsights.michaelbest.com/post/102gwyi/new-tax-treatment-of-carried-interest-in-japanwww.fsa.go.jp/en/news/2021/20210401/01.pdfwww.klgates.com/Japan-Puts-Forth-Bold-Legislation-to-Attract-More-Foreign-Asset-Managers-to-Upgrade-Global-Financial-Center-Status-in-Post-COVID-19-World-4-21-2021 0
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US: IRS final Regulations on transfers of Partnership Interests

www.cadwalader.com/brass-tax/index.php?nid=28&eid=128tax.weil.com/legal-developments/final-864c8-regulations-some-relief-for-certain-non-u-s-partners/#page=1www.hoganlovells.com/en/publications/final-regulations-foreign-partners-us-tax-liability-on-transfer-of-partnership-interestwww.ey.com/en_gl/tax-alerts/us-final-regulations-largely-adopt-proposed-characterization-of-foreign-persons-gain-or-loss-from-sale-or-exchange-of-interests-in-certain-partnerships-with-some-welcome-changeswww.shearman.com/perspectives/2020/10/treasury-and-irs-regulations-on-withholding-disposition-of-partnership-interest-by-foreign-partnerwww.proskauertaxtalks.com/2020/10/section-1446f-final-regulations-key-changes-to-guidance-on-non-publicly-traded-partnership-interest-transfers-by-non-u-s-persons/#page=1www.hoganlovells.com/~/media/hogan-lovells/pdf/2020-pdfs/2020_10_20_private_capital_update.pdf?la=enwww.cadwalader.com/brass-tax/index.php?nid=30&eid=131&tag=2020-10-22-IRS+Finalizes+Foreign+Partnership+Withholding+Regulations&utmwww.mayerbrown.com/en/perspectives-events/publications/2020/10/irs-releases-final-withholding-tax-regulations-on-sales-of-partnership-interestswww.klgates.com/IRS-Issues-Section-1446f-Final-Regulations-10-28-2020www.lplegal.com/content/tax-treatment-partnership-interests-private-equity-managers.html See also:www.tafttaxinsights.com/2024/02/did-you-know-in-a-sale-of-assets-to-a-partnership-for-cash-and-partnership-interests-you-can-reduce-tax-by-specifying-which-assets-are-sold-and-which-are-exchanged-for-partnership-interests/#page=1 0
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