A Primer on the Tax Framework of Offshore and Onshore Hedge Funds
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Sommaire :
1. Introduction
2. U.S. Hedge Funds (“Onshore Funds”)
3. Non-U.S. Hedge Funds (“Offshore Funds”)
4. Taxation of the Hedge Fund
5. Hybrid Hedge Funds
6. A World in Progress: BEPS and FATCA
7. Conclusions
8. References
Langue : Anglais
Support : Numérique