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Asset Management Update  


Author:  Edward  Dougherty.; Louis  Taptelis.; Paul  Murphy .; Robert  Schlock.; Daniel Glückman Kit Dickson.


Source: Volume 30, Number 04, Summer 2013 , pp.75-83(9)




Journal of Taxation of Investments

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Abstract: 

This article summarizes recent U.S. and E.U. developments that affect the taxation of and tax reporting on various types of asset accounts and funds and that could have significant impact on fund managers and/or investors. The authors outline new holdings and pronouncements, and recommend next steps for taxpayers. Copyright © 2013 Deloitte Development LLC.

Keywords: IRS Form 8949; dispositions of capital assets; publicly traded debt; T.D. 9599; debt-for-debt exchanges; regulated investment companies; refund of withholding tax; E.U. withholding tax

Affiliations:  1: Deloitte Tax LLP; 2: Deloitte Tax LLP; 3: Deloitte; 4: Deloitte; 5: Deloitte Sweden and Deloitte UK.

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