Part of a comparative survey on the tax treatment of index participation units. This contribution discusses certain tax implications of index pariticipation units (IPUs) and exchange traded funds (ETFs) for both the issuing entity and the investors.
Part of a comparative survey on the tax treatment of index participation units. This contribution discusses certain tax implications of index pariticipation units (IPUs) and exchange traded funds (ETFs) for both the issuing entity and the investors.