Tax Partner Discusses Tax Considerations for Non-U.S. Investors in Alternative Credit Funds in HFMWeek
On Aug. 4, HFMWeek published an article titled “Non-US investors and the lending trade-or-business debate” by tax partner Adam Greenwood (New York). The article summarizes the principal U.S. federal income tax considerations for non-U.S. investors considering an investment in an alternative credit fund, and outlines the investment structures and strategies that investment managers offer that, to varying levels, seek to address such considerations.