Mutual Fund Amendments

Mutual Fund Amendments
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Commerce and Finance
Publisher:
Total Pages: 988
Release: 1970
Genre: Mutual funds
ISBN:

Mutual Fund Amendments

Mutual Fund Amendments
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Commerce and Finance
Publisher:
Total Pages: 1004
Release: 1970
Genre: Mutual funds
ISBN:

Mutual Fund Performance and Performance Persistence

Mutual Fund Performance and Performance Persistence
Author: Peter Lückoff
Publisher: Springer Science & Business Media
Total Pages: 604
Release: 2011-01-22
Genre: Business & Economics
ISBN: 3834965278

Peter Lückoff investigates why fund flows and manager changes act as equilibrium mechanisms and drive the performance of both previously outperforming and previously underperforming funds back to average levels.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Taxmann's Analysis | Amended Mutual Fund Norms – Strengthening Transparency, Governance, and Investor Protection in MF Industry

Taxmann's Analysis | Amended Mutual Fund Norms – Strengthening Transparency, Governance, and Investor Protection in MF Industry
Author: Taxmann
Publisher: Taxmann Publications Private Limited
Total Pages: 15
Release: 2023-06-30
Genre: Law
ISBN:

The Securities and Exchange Board of India (SEBI) plays a crucial role in regulating and supervising the securities market in the country. SEBI frequently introduces amendments to its regulations in its continuous efforts to enhance transparency, protect investors' interests, and promote the healthy functioning of the mutual fund industry. The SEBI vide. Notification No. SEBI/LAD-NRO/GN/2023/134, dated June 26, 2023, has introduced amendments to the SEBI (Mutual Funds) Regulations, 1996. The key amendment includes: ‣ Introduction of new definitions of 'Liquid Net Worth' and 'Net Asset Value' ‣ Introduction of new meeting requirement for the BODs of trustee companies and asset management companies, including their committees; ‣ Revised Eligibility Criteria for Sponsors; redefines the meaning of 'soundtrack record' etc. This article analyses the key amendments issued by SEBI and examines their potential impact on the market.

Index Mutual Funds

Index Mutual Funds
Author: Wendell Scott Simon
Publisher:
Total Pages: 0
Release: 1998
Genre: Mutual funds
ISBN: 9780966117271

Investment Fund Taxation

Investment Fund Taxation
Author: Werner Haslehner
Publisher: Kluwer Law International B.V.
Total Pages: 361
Release: 2017-04-24
Genre: Law
ISBN: 904119679X

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial services, creates a complex environment for practitioners and a source of debate for academics and policymakers. This is the first book to provide a comprehensive legal and practical analysis of the changes to the complex multilevel tax and regulatory framework concerning different types of investment funds. The contributions, updated as of late 2017, were originally presented at a conference held at the University of Luxembourg in November 2016 under the auspices of the ATOZ Chair for European and International Taxation. The book covers the central questions arising in national law and tax policy, explores the regulatory and tax framework of the European Union (EU), and discusses the multifaceted interactions of both national and EU law with bilateral tax treaties. Through fourteen chapters following a brief introduction, leading academic experts and practising specialists provide decisive insight into: – the regulatory regime for European investment funds; – the tax law and reforms in both Luxembourg and Germany; – the role of the European Commission’s State-aid practices; – examples of case law concerning the application of non-discrimination rules to various investment vehicles; – the impact of tax-specific EU legislation, such as the Parent-Subsidiary Directive, the Tax Merger Directive, and the Anti-Tax Avoidance Directive; – the availability of tax treaty protection for different collective and non-collective investment funds; – the impact of base erosion and profit shifting (BEPS) developments on the taxation of cross-border investments; – the value-added tax (VAT) treatment of investment funds and their managers; and – the consequences of the global drive towards automatic exchange of information relating to existing cross-border investment structures. With its particular focus on Luxembourg – the leading centre for investment funds in Europe (and second only to the United States globally) and, thus, an instructive model for domestic-level investment fund regulation and taxation – this volume reveals the common issues that arise in virtually every other jurisdiction with a sizeable fund industry. As the first in-depth treatment of the globally significant nexus between investment funds and taxation, the book will prove valuable to policymakers, practitioners, and academics in both financial services and tax law.

The Great Mutual Fund Trap

The Great Mutual Fund Trap
Author: Gregory Arthur Baer
Publisher: Broadway
Total Pages: 335
Release: 2002
Genre: Business & Economics
ISBN: 9780767910712

Drawing on years of experience, two financial experts warn investors of the potential financial hazards of mutual funds, discussing the hidden costs of such funds, providing realistic insights into how such funds operate, and offering helpful advice on how to protect one's investments.