volume 2 no. 2
Insights for the private equity and hedge fund communities
FIN 48: Will it change accounting for alternative products?
FIN 48 affects all US GAAP financial statements for public and private enterprises including domestic and offshore funds and management companies.
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SEC issues soft dollar interpretive release
On July 18, 2006, the SEC issued an interpretive release providing guidance on "soft dollars"—the use of client commissions to pay for brokerage and research services under the safe harbor of Section 28(e) of the Securities Exchange Act.
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What to expect from an SEC inspection of newly registered hedge funds, part II
Part I of this article series discussed the examination process and actions that can be taken by hedge funds to prepare, navigate and survive the SEC's inquiries. Part II provides an overview of the areas of review and the recent potential issues of concern to the examiners.
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Germany: New protocol to US—Germany Income Tax Treaty
On June 1, 2006, the US and Germany signed a protocol amending the 1991 income tax treaty between the two countries. Amendments to dividend taxation, branch profits tax, limitations on benefits, transparent entities and pension plans are discussed.
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Germany: Treaty override provisions proposed to be changed
On July, 10, 2006, the German government issued a draft of the 2007 Tax Bill. The bill proposes changes to the current anti-treaty and anti-EU-directive shopping provisions.
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