可考虑的表格
The IRS has hundreds of forms for specific situations, below is a partial list.
- 表格1065:合伙企业美国联邦纳税申报表
- Form 8621: Information Return by a Shareholder of PFIC or QEF
- Form 8865: Information Return for Certain Foreign 合作伙伴关系
- 表格K-1、K-2及K-3:供投资者填报
Fund managers in Europe are attracted to the capital potentially available from US-based investors, but they may be wary of the additional structuring and reporting requirements.
US investors may be concerned about the type of investments the funds are making, including whether they are regarded as Passive Foreign Investment Companies (PFICs) for US tax purposes. Or they may be concerned with any leverage that the funds take on in making acquisitions and whether this creates unrelated business taxable income (UBTI). CFOs of funds that already have US investors are concerned about the rising cost of US reporting and the timely delivery of reporting to their investors. They also like to have access to US advice in assessing the impact of potential transactions on US investors.
USTAXFS offers its clients a fee-sensitive and efficient US tax compliance solution while ensuring they meet fund and investor US tax reporting requirements on time.
Whether you are looking to establish a new fund, 筹集新资金, 满足合规性报告要求, 或者计划退出, we provide a customized service at every stage of a fund’s lifecycle. We also work with a network of law firms that provide legal services in setting up funds and other considerations, 比如市场营销.
我们与许多不同类型的基金合作:
- 私人股本
- 风险资本
- 房地产
- 基础设施
- 私人债务/信贷
我们的咨询服务
- 投资结构(股权vs. 债务)
- 退出策略计划
- Limitations on attributes (deductibility of losses)
- 买方尽职调查(税务风险)
- Assisting the fund with its obligations under 新法 & CRS
- 合伙代表服务
我们的合规服务
Investment 基金 with US investors and/or US investments may have extensive US tax reporting requirements. To navigate the extremely complex US tax system, our dedicated team offers customized services including structuring, 澳门官方老葡京吸纳美国投资者的建议, 美国的税收合规以及支持彻底退出. We specialise in K-1 and K-3 reporting for investors, PFIC analysis and testing and CFCs (Controlled Foreign 公司) reporting.
Dedicated team of fund-focused US tax professionals
The US remains an important market for finding investors and for US investments by European funds (in fact, 美国以外的任何基金). To navigate the extremely complex US tax system, our dedicated team of highly experienced fund-focused US tax professionals offer customized services for every stage of a fund’s lifecycle. This includes structuring and 澳门官方老葡京吸纳美国投资者的建议.
澳门官方老葡京 讨论我们能帮上什么忙.
的见解
查看我们完整的文章库 点击这里
Unrelated Business Taxable Income (UBTI) issues for 私人股本 and 风险资本 基金
布拉德利阿尔宾 | 2023年3月28日
私人股本 (PE) and 风险资本 (VC) funds often attract significant investment from US tax-exempt entities. 这样做，这些
谁害怕美国的税收制度?
詹姆斯的辩论 | 2024年1月17日
美国税收的复杂性, particularly Unrelated Business Taxable Income (UBTI), can deter European private equity firms looking to unlock
Controlled Foreign Corporation (CFC) – Who is Subject to Taxation?
布拉德利阿尔宾 | 2022年11月9日
Can a US person who owns shares in a foreign corporation be subject to current taxation on the undistributed earnings
Now That You Own a Controlled Foreign Corporation (CFC), Are You GILTI?
Inna Ganz | 2023年4月12日
An overview of Global Intangible Low-Taxed Income (GILTI) Prior to the enactment of the 2017 Tax Cuts and Jobs Act
向下归因的下行螺旋
Inna Ganz | 2023年4月11日
The Tax Cuts and Jobs Act (TCJA) created significant changes for both taxpayers and practitioners. 最具颠覆性的一个
被动外国投资公司(PFIC)
詹姆斯的辩论 | 2023年2月22日
American citizens and resident aliens are all too familiar with the IRS practice of worldwide taxation. 对于大多数外国人来说，这是
USTAXFS Makes Strategic Promotions to Support Continued Growth
安德鲁·奥尔德里奇 | 2023年4月3日
USTAXFS underpins the Corporate and 基金 Tax Group exponential growth with key regional promotions We are pleased to announce that
