About the Work

With the Investment Tax Reform Act, the framework for the taxation of investment funds has changed radically. Particularly in the area of public funds, investors and their advisors must prepare for significant changes. This commentary aims to facilitate a smooth transition from the old to the new law. It takes into account both the needs of readers with relevant prior knowledge and those of newcomers.

Advantages at a Glance:

• Practical
• Concise
• Detailed presentation of the innovations

Target Audience:
For capital investment companies, investment corporations, foreign fund companies, institutional investors, asset managers, prime brokers, custodians, insurance companies, banking associations, supervisory and financial authorities, lawyers, auditors, and tax advisors.