Casting light on investment funds and fiscal secrecy

Journal
Reardon, J.D.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2001 (Volume 3), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The taxation of regulated investment companies and their shareholders is discussed, as well as the new IRS guidance with respect to foreign investment funds.