The Taxation and Regulation of Exchange-Traded Funds

Journal
Author
Nelkon, N.; Kirby, A.
Country
International
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

While exchange-traded funds are sometimes treated like mutual funds for regulation and taxation purposes, there can also be significant differences. That potential for ambiguity is the subject of this article.