2021年4月26日

Qualified Opportunity Fund Update: Likely Biden Administration Changes & New Rules for Non-US Investors & Working Capital Safe-Harbor

Share
On April 14, 2021, the Internal Revenue Service released proposed rules for allowing non-US persons with US-taxable capital gains to invest in qualified opportunity funds (QOFs) without first suffering US withholding on such gains. The proposed regulations also ease the ability of QOFs to take advantage of the 24-month working capital safe-harbor applicable to QOF projects started during the COVID-19 pandemic. These rules should encourage additional interest in QOF projects. Last, the Biden administration is likely to propose rules that step up reporting by and with respect to QOF investments. Mark Leeds and Stephanie Wood, tax lawyers with the New York office of Mayer Brown, analyze these developments in the attached Legal Update.

资源下载

関連サービスと産業

最新のInsightsをお届けします

クライアントの皆様の様々なご要望にお応えするための、当事務所の多分野にまたがる統合的なアプローチをご紹介します。
購読する