The investment in commodities is starting to be more important during the last years. The paper describes the characteristics of financially important commodities. In many cases a passive investment in an index is most suitable. As the GSCI is found to be the most important, its underlying...

The paper examines the key drivers of gold investment. Since 2000 the gold price has risen drastically, making gold an interesting add-on to a portfolio. As gold futures have negative roll returns, gold pool accounts are characterized by high credit risk and physical possession of gold means...

Introduction : stranded assets and the environment / Ben Caldecott -- Stranded assets : then and now / Dimitri Zenghelis, Roger Fouquet and Ralph Hippe -- The "decarbonisation identity" : stranded assets in the power generation sector / Alexander Pfeiffer -- Stranded assets : an...

"The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and...