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International - The Taxation and Regulation of Exchange-Traded Funds

Country:
International
Author:
N. Nelkon; A. Kirby
Issue:
Derivatives & Financial Instruments, 2015 (Volume 17), No 1
Published:
22 January 2015
While exchange-traded funds are sometimes treated like mutual funds for regulation and taxation purposes, there can also be significant differences. That potential for ambiguity is the subject of this article.
 
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