Narrow search
Showing 1 - 10 of 108
Cover Image
The changing tax environment for the UK hedge fund sector
Ward, Dana - In: Journal of Investment Compliance 9 (2008) 1, pp. 24-29
Purpose – The purpose of this paper is to summarize the main conditions that a UK investment manager has to meet in order to benefit from a UK tax exemption known as the Investment Manager Exemption (IME) and comment on the key developments introduced in the revised Statement of Practice....
Persistent link: https://www.econbiz.de/10014893253
Cover Image
Private equity funds may be exposed to ERISA pension liabilities and tax risks: preliminary reflections on the M&A and private equity consequences of the Sun Capital decision
Brause, Christian - In: Journal of Investment Compliance 14 (2013) 4, pp. 48-52
ERISA, and the potential effect of this ruling on taxation of carried interest. Findings – The employer and all “trades or …
Persistent link: https://www.econbiz.de/10014893929
Cover Image
Strengthening corporate governance regulations
Proimos, Alex - In: Journal of Investment Compliance 6 (2005) 4, pp. 75-84
. Originality/value – Highlights the importance of effective corporate governance regulation in the prevention of future corporate …
Persistent link: https://www.econbiz.de/10014893177
Cover Image
Regulation of market misconduct in the United Kingdom
Falkner, Robert; Gerty, Jon - In: Journal of Investment Compliance 6 (2005) 4, pp. 35-53
Purpose – To introduce and summarize the key features of market‐misconduct‐related offenses in the UK with a particular focus on insider dealing. Design/methodology/approach – Provides a detailed overview of: the market abuse regime of the UK's financial regulator, the Financial Services...
Persistent link: https://www.econbiz.de/10014893180
Cover Image
The new supervisory rules regime: a practical look at areas of exposure for broker‐dealers and senior personnel
Hiler, Bruce; Kuczajda, Thomas; Rabie, Aseel - In: Journal of Investment Compliance 7 (2006) 1, pp. 34-42
Purpose – The purpose of this paper is to describe the exposure and the responsibilities of a broker‐dealer's senior management under NASD's and the NYSE's new rules, emphasizing a regular review of supervisory and compliance systems. Design/methodology/approach – Describes new rules,...
Persistent link: https://www.econbiz.de/10014893182
Cover Image
The Investment Advisers Act: the need for clarity in the post‐Goldstein era
Wider, Jedd - In: Journal of Investment Compliance 7 (2006) 4, pp. 12-15
environment for hedge funds by an attorney who specializes in investment fund regulation.  …
Persistent link: https://www.econbiz.de/10014893202
Cover Image
Draft amendments to the German Investment Act
Zeller, Sven - In: Journal of Investment Compliance 8 (2007) 2, pp. 52-57
Purpose – The purpose of this paper is to summarize recent draft amendments to the German Investment Act as reflected in the second Draft dated 2 April 2007. Design/methodology/approach – The paper summarizes proposed changes in regulations for investment companies and product‐related...
Persistent link: https://www.econbiz.de/10014893225
Cover Image
Final Section 409A regulations and their effect on offshore hedge fund deferral arrangements
Shea Fries, Elizabeth; Scerbak, Adrienne A.; Tse, Marian A. - In: Journal of Investment Compliance 8 (2007) 3, pp. 60-63
back‐to‐back deferral arrangements. Findings – The paper finds that, to avoid current taxation, the penalty tax, and … which, if not followed, will cause the amounts to be subject to current taxation and a 20 percent penalty tax plus interest …
Persistent link: https://www.econbiz.de/10014893232
Cover Image
China introduces margin trading and securities lending
Yang, TieCheng; Wang, Lucas - In: Journal of Investment Compliance 8 (2007) 3, pp. 64-70
Purpose – The aim of this paper is to explain the details of a trial program in China to introduce margin trading and securities lending. Design/methodology/approach – The paper describes eligibility requirements for securities companies and their clients; accounts for margin trading and...
Persistent link: https://www.econbiz.de/10014893233
Cover Image
Summary of selected actions by NASD, April‐June 2007
Davis, Henry A. - In: Journal of Investment Compliance 8 (2007) 3, pp. 79-94
Requirements Related to Regulation NMS; 07‐24, New Requirement for the Reporting of Consolidated Short Interest Positions to the …
Persistent link: https://www.econbiz.de/10014893236