Los acuerdos de carried interest en el sector del capital riesgo español

Los acuerdos de carried interest en el sector del capital riesgo español

Abstract:

Two of the key points in the rise of alternative investment funds industry are: the lack of regulation and subsequent freedom of investment; and a favourable tax regime for managers’ remuneration. This article analyzes the agreements on managers’ remuneration in Spanish private equity sector.

Keywords: Private equity; carried interest; management delegation; leavers & joiners; Directive on Alternative Investment Fund Managers; ILPA.