in addition, some funds allow associates, vps and principals to earn some of the upside of the investments the fund makes, often called a carried interest or 「carry.」
此外,一些基金允许助理,副总经理和委托人赚取一些投资基金的升值回报,通常被称为附带收益或「分红」 。
the house has passed a bill this past week that would change the taxation of carried interest from capital gains treatment to ordinary income treatment.
上周白宫通过了一项法案,将附带收益的税种从资本升增值变为普通收入来对待。
pacific century group expects to pay an additional us$200 million to aig in carried interest and other payments linked to future performance of the business.
李泽楷盈科拓展还将向aig支付2亿美元与该部门未来业绩相关联的附带收益和其他款项。
the case of carried interest in private equity and hedge funds provides an example.
私人股本与对沖基金的附带收益就是一个例子。
the bill suggests changing this and taxing 75% of carried interest as income and 25% as capital gains, starting in 2013.
这项法案提议改变该税率,即从2013年开始,附股权益的75%按收入所得税征收,另25%按照资本所得税征收。
currently, carried interest is taxed at the lower rate of capital gains (15%), as opposed to income (35%).
当前,比起收入所得税税率的35%来说,附股权益税率较低,因其按照资本增值税征收,为15%。
but even if you think capital gains and income should be taxed differently, carried interest looks like income, not equity, and should be treated as such.
但是即使如果你认为资本利得和收入所得要被收不同的税,附带权益看起来更像收入所得而不是股份,并应该像收入所得一样被对待.
if new york’s proposed tax goes through it could double managers’ taxes, opponents say, because other states may continue to tax their carried interest too.
反对者认为,如果纽约州的增税提案被通过,由于其他州仍会继续对居住本州的基金经理征收提成税,这些经理人不得不面临双重征税。
congress is also considering taxing the carried interest ofpartners in private-equity firms as income rather than capital gains, which aretaxed at a lower rate.
国会也在考虑对私人股权投资公司合伙人的附带收益征收所得税而不是税率较低的资本利得税。
venture capitalism has done much better in america than britain, although the incentive from carried interest is bigger in the latter.
风险资本主义在美国比在英国的表现要好的多,虽然附加权益所带来的激励在后者国家要更大一些.
many executives privately admit that carried interest is a grey area and should probably be taxed somewhere in between capital gains and income.
许多高管私底下也承认,附股权益是一个灰色地带,确实应该以介于资本所得和收入所得之间的一种方式征税。
i am in favor of taxing carried interest as ordinary income and i'd like to explain why i think it is good policy.
我支持将附带收益做为普通收入来收税,并很乐于解释我为何认为这是一项很好的政策。
opponents of the bill say that carried interest deserves capital-gains treatment because it is a long-term investment and carries risk.
该法案的反对者表示,附股权益是一项有风险的长期投资,理应享受资本所得税的对待。
then, it analyzes the acceptance for immovable real property, carried interest and other special property.
继而,对不动产、干股等特殊的财产或财产性利益的收受作了分析。