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Taxation of US investment partnerships and hedge funds : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada



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Autore: Vasavada Nevandu P Visualizza persona
Titolo: Taxation of US investment partnerships and hedge funds : accounting policies, tax allocations and performance presentation / / Navendu P. Vasavada Visualizza cluster
Pubblicazione: Hoboken, NJ, : Wiley, 2010
Edizione: 1st ed.
Descrizione fisica: 1 online resource (302 p.)
Disciplina: 332.645240973
336.2070973
Soggetto topico: Hedge funds - Taxation - United States
Investment clubs - Taxation - United States
Note generali: Includes index.
Nota di contenuto: 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: 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
Sommario/riassunto: 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
Titolo autorizzato: Taxation of US investment partnerships and hedge funds  Visualizza cluster
ISBN: 0-470-64258-0
1-282-70781-7
9786612707810
0-470-64256-4
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910826620603321
Lo trovi qui: Univ. Federico II
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Serie: Wiley professional advisory services.