US Tax Reform: Major tax issues impacting hedge funds

US Tax Reform: Major tax issues impacting hedge funds

Guide on how recent US tax reforms are impacting hedge funds and their investor base

1000

Related content

tax dice coins

On December 22, 2017, US President Donald Trump signed H.R. 1 into law as Public Law 115-97 (the Act), which prescribes fundamental changes to the US federal income tax regime.

The Act includes a number of provisions that impact hedge funds and their investor base. In addition to reducing the rate of corporate tax, the Act also affects deductions, credits, and structures that have been commonly employed by asset managers.  

The clock is ticking for asset managers to implement the structural changes that may be needed to mitigate any negative impact of the Act. This brief is intended to provide a quick reference guide on several key observations that may impact hedge funds, its investors, and fund managers.

© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

Connect with us