TAX TREATMENT OF PARTICIPANTS IN OFFSHORE FUNDS (s. 354)
Contents:
- TAX TREATMENT OF PARTICIPANTS IN OFFSHORE FUNDS (s. 354)
- 354 Power to make regulations about tax treatment of participants
- 355 Meaning of “offshore fund”
- 356 Meaning of “mutual fund”
- 357 Exceptions to definition of “mutual fund”
- 358 Meaning of “relevant income-producing asset”
- 359 Power to make regulations about exceptions to definition of “mutual fund”
