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PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
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DTSTAMP:20260422T020600Z
DTSTART:20221031T151500Z
DTEND:20221031T163000Z
SUMMARY:Is private equity and venture capital under siege? Taxation of in
 vestment vehicles and carried interest\, and application of anti-hybrid 
 rules
DESCRIPTION:Recurring initiatives in multiple jurisdictions to amend the 
 taxation of partnerships leads to opportunities and risks for the indust
 ry. This applies to sponsors\, investors\, and the vehicles themselves f
 acilitating or obstructing cross-border investments. Different approache
 s for how to tax carried interest are in place in the countries of spons
 ors. Is the pressure on policymakers behind the preferred treatment of s
 ponsor return as capital gain\, rather than as ordinary income\, the sam
 e in all countries? And for investors: pension and retirement funds\, so
 vereign funds\, individuals\, and corporate treasuries? What about the p
 romoting entity jurisdiction\, will source countries respect the look-th
 rough nature of investment vehicles and tax investors accordingly? The a
 nti-hybrid rules should give answers\, but often cause more confusion an
 d complexity.
LOCATION:Rooms 230-231\, Level 2
UID:94a504ed-dfbd-4e43-a9f6-f98e5cb3c24f
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