IRS Proposes Tax Changes That Could Target Sovereign Wealth Funds' US Investments: Report

Benzinga01-16

The Internal Revenue Service (IRS) has reportedly proposed tax changes that could hold sovereign wealth funds (SWFs) and some public pension funds accountable for taxes on their American investments. ...

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However, they must pay taxes if the IRS considers their activities to be commercial in nature, reported the Financial Times on Friday.\nThe proposal would expand the IRS's definition of commercial activity, potentially impacting SWFs that lend to companies or take direct equity stakes in private firms.\nThe IRS proposes that participating in a company's debt restructuring counts as commercial activity, even for sovereign wealth funds that purchased the bonds years earlier with minimal default risk.\nComments on the proposals are due by February 13.\nA sovereign wealth fund is a government-owned investment fund, typically financed by commodity revenues, foreign exchange reserves, or budget surpluses, and invests in assets like stocks, real estate, and infrastructure.\nIn 2025, state-owned investors held $550 billion in private credit globally, while their direct US private equity investments more than tripled to $73 billion, mostly via co-investments, according to Global SWF.\nImage via Shutterstock\nDisclaimer: This content was partially produced with the help of AI tools and was reviewed and published by Benzinga editors.","kind":"news","is_publish_news":true,"is_publish_highlight":false,"is_publish_live":false,"is_publish_wemedia":null,"editions":null,"column":"","sentiment":"-1","news_tag":"","news_rank":0,"symbols":[],"gpt_button":0,"need_auth":false,"code":"91000000","status":"200"},"commentList":[],"isCommentEnd":true,"newsSizeData":{"likeSize":0,"commentSize":0,"repostSize":0,"favoriteSize":0,"likeStatus":false,"favoriteStatus":false},"APP":{"userAgent":"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)","isDev":false,"isTTM":true,"tenantId":"TBGLOBAL","deviceId":"web-server-community-laohu8-v3","version":"4.36.0","shortVersion":"4.36.0","platform":"web","vendor":"web","appName":"ttm","isIOS":false,"isAndroid":false,"isTiger":false,"isTHS":false,"isWeiXin":false,"isWeiXinMini":false,"isWeiBo":false,"isQQ":false,"isBaiduSwan":false,"isBaiduBox":false,"isDingTalk":false,"isToutiao":false,"isOnePlus":false,"isHuaWei":false,"isXiaomi":false,"isXiaomiWebView":false,"isOppo":false,"isVivo":false,"isSamsung":false,"isMobile":false},"href":"/m/news/2603961719","isCrawlerRequest":true}