El carried interest en las clases especiales de acciones Abstract

El carried interest en las clases especiales de acciones

Abstract:

The application of the principles which govern taxation in this country lead us to the conclusion that the tax treatment of the carried interest (although such carried interest is arranged by means of the distribution of a special result of a class, also special, of shares) is going to depend on the fact that such benefit may or may not arise from a provision of employment or professional services by the managers for the Venture Capital Entity. The consequences in either case differ significantly as regards the tax implications associated with one or other classification.

Keywords: private equity, venture capital, carried interest, management team, taxation, special shares class