A Primer on the Tax Framework of Offshore and Onshore Hedge Funds
Url : http://professoral.edhec.com/recherche/publications-edhec/20...
Contents :
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
Language : English
Material : Electronic