Washington moves to strip sovereign wealth investors of US tax perk

Under Section 892 of the US tax code, foreign governments and their controlled entities — a category that includes SWFs and ...
Institute on Taxation and Economic PolicyOpinion

How the Wealthy Exploit the Tax Code: Q&A with Professor Ray Madoff, Author of ‘The Second Estate’

How the Tax Code Made an American Aristocracy, walks readers through federal tax policy history and the modern-day legal ...

Is the US about to screw SWFs?

Section 892 is the bit of the US tax code that you really really care about if you’re a foreign government entity, one of their integral parts, or a controlled entity (eg, SWFs and some PPFs) seeking ...
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The Carried Interest Tax Break Won’t Die. How Private Equity’s Favorite Loophole Works

(Bloomberg) -- Despite President Donald Trump’s monthslong advocacy for eliminating the carried interest tax break, one of the most controversial loopholes in the US tax code remains unchanged in the ...