Development of Private Equity (PE) Funds with the Financial Opening- up of China - Tax Treatment of PE Funds

PE funds exist as one of three structures, namely corporate, limited partnership and contract. When establishing a PE fund, business leaders must consider the most applicable structure by assessing the strengths and weaknesses of each. As well as fund stability, flexibility and risk isolation, tax cost is a key consideration.

In this article, we share the tax treatment of PE funds, including the following:

1. Possible taxpaying body and form of income
2. Tax variety of PE fund
3. Structure of different forms of PE fund
4. Rates of taxpaying body for different types of taxes

As Asia’s leading business expansion specialist, Tricor has assisted 7 out of 29 wholly foreign-owned private equity fund management companies to establish their business in China. For more information on the topic of "Foreign Private Equity in China", please visit Tricor China's official Weibo here. 

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