CONTENTS

Introduction

Contributor Affiliations

Foreign Investment Fund Regimes: an Overview of Policies, Structures, and Issues
John Prebble

Definition of Foreign Investment Funds and Taxpayers' Interests, Boundary Issues and Losses
David White

Scope of Foreign Investment Fund Regimes
Stephen S. Ruby

Exceptions to Foreign Investment Fund Regimes
Stephen S. Ruby

Methods of Calculating Foreign Investment Fund Income
Lee Burns

Selected Special Problems of Calculating Foreign Investment Fund Income
Lee Burns

Foreign Investment Fund Regimes, Interests and Boundaries: A German Perspective
Wolfgang Oho

Foreign Investment Funds Regimes, a Swiss Perspective
Jean-Blaise Eckert

The Foreign Investment Fund Tax Structure: A United States Perspective
William P. Streng

Selected Aspects of the Architecture of Foreign Investment Fund Regimes
John Prebble