KPMG report - Net investment income tax 

January 22:   The creation of a tax on net investment income has created a separate tax regime.

This article provides an initial look at what the Code and proposed regulations say and do not say about the new regime, and focus on how this new regime may affect fund managers and investors in real estate, private equity, and hedge funds, both domestic and foreign.


Read a January 2013 report [PDF 232 KB] prepared by KPMG LLP: What’s News in Tax: A Parallel Tax Universe: The Net Investment Income Tax




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