Pöllath, Private Equity und Venture Capital Fonds

Pöllath/Rodin/Wewel, Private Equity und Venture Capital Fonds
- Kapitel 7: Grenzüberschreitende Fondskonstellationen
  - § 52 Private Equity & Venture Capital Funds – Luxembourg
    - III. Regulatory Framework for the Manager
      - 1. Fund manager requirements
      - 2. Integration of the fund manager
      - 3. Regulatory laws
      - 4. Tax treatment of managers
        
        a) Tax treatment of management fees
        
        b) Tax treatment of the carried interest

Pöllath, Private Equity und Venture Capital Fonds
4. Tax treatment of managers
Dusemon/Nündel in Pöllath/Rodin/Wewel Private Equity | § 52 Private Equity & Venture Capital Funds – Luxembourg Rn. 1-101 | 1. Auflage 2018