Traditionally, the amount of carried interest comes out to around 20-25% of the fund's annual profit. While all funds tend to have a small management fee, the management fee is meant to only cover the costs of managing the fund, with the exception of compensating the fund manager.
Carried interest is meant to serve as the primary source of income for the general partner. However, the general partner must ensure that all the initial capital that the limited partners contribute is returned along with some previously agreed upon rate of return.
Under the proposed bill, carried interest would be taxed at individual rates of up to 35%.
реалізовані відсотки (проценти); частка валового прибутку, що належить розпоряднику інвестиційного фонду; валовий прибуток як частка виторгу