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Dispositions of partnership interests post US tax reform paper


This paper covers:

  • US taxation of partnerships generally
  • US taxation of a non-US person that owns a US partnership interest
  • Australian tax resident investor considerations.

Author profile

Scott Hes
Scott is a director EY’s International Tax Services practice. Scott is currently based in Sydney and is part of the US Tax Desk for the Asia-Pacific region. Prior to joining the US Tax Desk, Scott worked in Chicago, New York and Munich, advising on both third-party and internal transactions. Scott has experience providing broad-based tax planning advice to US and non-US based multinational corporations in a range of industries, and in planning and evaluating international tax strategies both in a US inbound and US outbound context. He also has experience serving private equity and corporate clients on domestic and cross-border M&A related transactions, including buy-side and sell-side due diligence, structuring and integration. - Current at 28 August 2020


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