IRS le carried interest sur la sellette (03 septembre 2012)

irs1.jpg IRS Transformer un revenu en gain en capital serait aussi fiscalement dangereux

Actionnariat salarié et requalification fiscale

Aux USA aussi, notre professeur Tournesol semble faire des émules en conseillant des formules fiscales agressives 

L’article du New York Times

 L'abus de droit fiscal aux USA


Et en France  : L’apport rachat est il un boni et ou une plus value ?


les tribunes EFI sur l'IRS


The New York attorney general is investigating whether some of the nation’s biggest private equity firms have abused a tax strategy in order to slice hundreds of millions of dollars from their tax bills, according to executives with direct knowledge of the inquiry.

The attorney general, Eric T. Schneiderman, has in recent weeks subpoenaed more than a dozen firms seeking documents that would reveal whether they converted certain management fees collected from their investors into fund investments, which are taxed at a far lower rate than ordinary income.

The tax strategy — which is viewed as perfectly legal by some tax experts, aggressive by others and potentially illegal by some — came to light last month when hundreds of pages of Bain’s internal financial documents were made available online. The financial statements show that at least $1 billion in accumulated fees that otherwise would have been taxed as ordinary income for Bain executives had been converted into investments producing capital gains, which are subject to a federal tax of 15 percent, versus a top rate of 35 percent for ordinary income. That means the Bain partners saved more than $200 million in federal income taxes and more than $20 million in Medicare taxes.

Note EFI il s(agit en fait d'un procédé de carried interest

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