This online publication comprises a thorough analysis of the taxation and regulation of mutual investment funds.

• Detailed analysis by some of the leading experts in the field.
• Essential information for fund managers, tax professionals and all business people concerned with global investment issues.
• Frequent updates.
• E-mail notification as soon as new changes are available.

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Common-format country chapters are organized under the following headings:

• Existing investment vehicles
• Regulations applying to both domestic and foreign vehicles, sanctions imposed for non-compliance, implications of the UCITS Directive for EU countries
• Taxation covering the treatment of:
  • direct investment by resident and non-resident individuals and companies;
  • domestic and foreign investment funds;
  • investment through domestic investment funds by resident and non-resident individuals,
  • companies and institutional investors and investment by residents through foreign investment funds
• Tax treaties:
  • general treaty policy,
  • availability of treaty benefit

Australia, Austria, Bahamas, Barbados, Belgium, Bermuda, British Virgin Islands, Canada, Cayman Islands, Cyprus, Denmark, France, Germany, Gibraltar, Guernsey, Ireland, Isle of Man, Italy, Japan, Jersey, Luxembourg, Malaysia, Malta, Mauritius, Netherlands, Netherlands Antilles, Seychelles, Spain, Switzerland, United Kingdom, United States