Private Equity Regulation and Taxation

Private Equity is a regulated activity: licensing of management companies, the AIFM Directive in Europe, SEC oversight in the United States, rules on marketing to individual investors. Taxation also weighs on its appeal: the treatment of carried interest, incentives to invest in small and mid-sized companies, schemes for sharing capital gains with employees. The analyses under this theme examine these rules and the debates they provoke, from US bills to French parliamentary reports, separating what the texts say from what the critics say about them. They also follow the opening of Private Equity to retirement savings and individual investors, and the safeguards that come with it.

Start with: No. 31 — Private Equity and Retirement · No. 12 — Private Equity Opens Up (for Real) to Individual Investors · No. 8 — US Private Equity Under Fire