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Record Nr. |
UNINA9911137516503321 |
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Autore |
Vasavada Nevandu P |
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Titolo |
Taxation of US investment partnerships and hedge funds : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada |
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Pubbl/distr/stampa |
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Hoboken, NJ, : Wiley, 2010 |
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ISBN |
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9786612707810 |
9780470642580 |
0470642580 |
9781282707818 |
1282707817 |
9780470642566 |
0470642564 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (302 p.) |
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Collana |
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Wiley professional advisory services |
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Disciplina |
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332.645240973 |
336.2070973 |
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Soggetti |
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Hedge funds - Taxation - United States |
Investment clubs - Taxation - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations and Performance Presentation; Contents; Preface; Chapter 1: The Arcane World of Hedge Funds and Investment Partnerships; Chapter 2: The Structure of Hedge Funds; Chapter 3: Hedge Fund Fees; Chapter 4: Hedge Fund Accounting and Tax Filing; Chapter 5: Partner Tax Allocations in U.S. Partnerships; Chapter 6: Tax Allocations of Realized Gains by Layering; Chapter 7: Partial and Full Netting Methods; Chapter 8: Comparative Tax Consequences of Layering and Netting Methods |
Chapter 9: Tax Efficiency of Hedge Funds Chapter 10: Hedge Fund Performance and Risk Presentation; Chapter 11: Mutual Funds and Venture Funds Compared to Hedge Funds; Chapter 12: Epilogue; Appendix 1: Excerpts of Key U.S. Statutes Discussed in Chapter 1 That Govern U.S. and Offshore Hedge Funds and Venture Funds; Appendix 2: |
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Methodology and Implementation Example of Full Netting; Appendix 3: Methodology and Implementation Example of Partial Netting; Appendix 4: Nonabusive Tilting of Tax Allocations According to Tax Preferences |
Appendix 5: Eliminating Layering Entirely, by Allocating Dividends, Interest, Capital Gains, and Expenses in One Step Index |
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Sommario/riassunto |
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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 |
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2. |
Record Nr. |
UNINA9911143317003321 |
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Autore |
Pallot Judith |
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Titolo |
Gender, geography, and punishment : the experience of women in carceral Russia / / Judith Pallot and Laura Piacentini ; with the assistance of Dominique Moran |
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Pubbl/distr/stampa |
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Oxford, : Oxford University Press, 2012 |
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ISBN |
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1-283-64391-X |
0-19-163320-8 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (303 p.) |
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Collana |
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Oxford Geographical and Environmental Studies |
Oxford geographical and environmental studies |
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Altri autori (Persone) |
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PiacentiniLaura |
MoranDominique |
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Disciplina |
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Soggetti |
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Women prisoners - Russia (Federation) |
Women political prisoners - Russia (Federation) |
Women prisoners - Russia |
Women political prisoners - Russia |
Women prisoners - Soviet Union |
Women political prisoners - Soviet Union |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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pt. 1. Space and place in Russia's system of penality -- pt. 2. Women prisoners' experiences of carceral Russia. |
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Sommario/riassunto |
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This book is the first of its kind that brings together human geography and the sociology of punishment to explore the relationship between distance and the punishment in contemporary Russia. Using established penological and geographical theories, the book presents in-depth empirical research to show how the experiences of women prisoners are shaped by the distances that the Russian penal service sends prisoners to serve their sentences. Its most eye-catching feature is its use ofinterviews conducted by the authors and their research team with adult and juvenile women prisoners, ex-prisoners |
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