Thursday, March 17 • 3:00 – 4:00 p.m. ET
Sovereign wealth funds (SWFs) held over $9 trillion in assets at the beginning of 2021, making them an important investor base for any fund. SWFs are subject to special rules that can exempt them from US tax. In order to qualify for these benefits, SWFs must meet certain requirements, such as avoiding any commercial activity income.
At this complimentary webinar, tax attorneys from Troutman Pepper Hamilton Sanders LLP will address the following learning objectives:
- Learn what is a SWF and determine what types of subsidiaries of a SWF are eligible for US tax benefits.
- Understand what commercial activity income is and how it impacts SWFs.
- Understand the current structuring alternatives to ensure U.S. tax benefits for SWFs.
- Learn about current side letter requests SWFs make and how to respond.