United States Federal Income Tax Treatment Of Hedge Funds Their Investors And Their Managers
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Author | : David S. Miller |
Publisher | : |
Total Pages | : 202 |
Release | : 2010 |
Genre | : Hedge funds |
ISBN | : |
Download United States Federal Income Tax Treatment of Hedge Funds, Their Investors and Their Managers Book in PDF, Epub and Kindle
Author | : Philip S. Gross |
Publisher | : |
Total Pages | : |
Release | : 2004 |
Genre | : |
ISBN | : |
Download Tax Planning for Offshore Hedge Funds - the Potential Benefits of Investing in a Pfic Book in PDF, Epub and Kindle
U.S. investors are often confronted with the issue of investing in an offshore investment vehicle and hedge fund managers are often confronted with the issue of whether to set up a domestic fund, an offshore fund or both. Generally, U.S. tax-exempt investors and foreign investors invest in a manager's parallel offshore hedge fund or offshore feeder fund which is classified as a corporation for U.S. federal income tax purposes. Conventional wisdom is that U.S. taxable investors invest in the manager's parallel domestic fund or domestic feeder fund which is classified as a partnership for U.S. federal income tax purposes. But conventional wisdom is not always wise. This article discusses the tax issues that a U.S. investor should consider when investing in an offshore fund (and as a corollary what a hedge fund manager should consider when structuring his or her funds) with a particular focus on the various PFIC (i.e., passive foreign investment company) elections potentially available to a U.S. investor and highlights the potential affirmative tax benefits, although somewhat counterintuitive, of U.S. investors investing in offshore funds rather than in domestic funds.
Author | : Navendu P. Vasavada |
Publisher | : John Wiley & Sons |
Total Pages | : 309 |
Release | : 2010-07-13 |
Genre | : Business & Economics |
ISBN | : 0470642580 |
Download Taxation of U.S. Investment Partnerships and Hedge Funds Book in PDF, Epub and Kindle
A new, lucid approach to the formulation of accounting policies for tax reporting Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of US Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation enables your corporation to implement sound up-front accounting and tax policies in order to reduce the overall cost of CFO and legal functions within a U.S. Investment partnership. Understand the pitfalls and optimize across legitimate policies that are consistent with the IRS regulations Presents a clear roadmap for accounting, tax policies, tax filing and performance presentation for US investment partnerships and hedge funds Providing tremendous understanding to a complex topic, Taxation of US Investment Partnerships and Hedge Funds is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : DIANE Publishing |
Total Pages | : 110 |
Release | : 2007 |
Genre | : Partnership |
ISBN | : 9781422323137 |
Download Present Law and Analysis Relating to Tax Treatment of Partnership Carried Interests Book in PDF, Epub and Kindle
Author | : Douglas L. Hammer |
Publisher | : American Bar Association |
Total Pages | : 398 |
Release | : 2005 |
Genre | : Business & Economics |
ISBN | : 9781590312971 |
Download U.S. Regulation of Hedge Funds Book in PDF, Epub and Kindle
This authoritative resource surveys federal securities laws and rules applicable to the organization, capitalization and operations of private U.S. domestic investment partnerships that invest and trade mainly in the public securities markets. Includes a detailed index.
Author | : Greg McFarlane |
Publisher | : Greg McFarlane Betty Kincaid |
Total Pages | : 320 |
Release | : 2010-06 |
Genre | : Business & Economics |
ISBN | : 1936107880 |
Download Control Your Cash Book in PDF, Epub and Kindle
"A 14% credit card rate! What a deal!" "Where it says 'adjustable' here on my mortgage - that means 'fixed', right?" "Work until I retire, then collect Social Security. That's my wealth plan." If you've ever wondered how your money works, where it goes or how it grows, stop wondering. "Control Your Cash: Making Money Make Sense" deconstructs personal finance so that everyone but the hopelessly inept can understand it. Inside the book, you'll learn: [ how to get your bank accounts, credit cards and other financial instruments to work for you, and not the other way around [ the right way to buy a car (i.e. with the salesman cursing your name as you drive away) [ where and how to invest, and what all those symbols, charts and graphs mean [ how to turn expenses into income, and stop living paycheck-to-paycheck [ whom the tax system is stacked against (hint: it's most of us) and how to use that to your advantage [ the very key to wealth itself. In fact, the authors thought it was so important they put it on the cover so you can read it even if you're too cheap to buy the book: Buy assets, sell liabilities. Finally, a book that explains personal finance not only in layman's terms, but in detail. If you can read, and have any capacity for self-discipline, invest a few bucks in "Control Your Cash" now and reap big financial rewards for the rest of your life.
Author | : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs |
Publisher | : |
Total Pages | : 72 |
Release | : 2004 |
Genre | : Business & Economics |
ISBN | : |
Download Recent developments in hedge funds Book in PDF, Epub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 6 |
Release | : 1963 |
Genre | : Business enterprises |
ISBN | : |
Download U.S. Partnership Return of Income Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures |
Publisher | : |
Total Pages | : 110 |
Release | : 1992 |
Genre | : Business & Economics |
ISBN | : |
Download Tax Treatment of Mutual Funds Book in PDF, Epub and Kindle
Author | : Tomi Viitala |
Publisher | : IBFD |
Total Pages | : 427 |
Release | : 2005 |
Genre | : Capital gains tax |
ISBN | : 9076078750 |
Download Taxation of Investment Funds in the European Union Book in PDF, Epub and Kindle
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.