Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations, and Performance Presentation

All the Practical Information You'll Need for the Accurate Formulation of Accounting Policies for Tax Reporting of U.S. Investment Partnerships and Hedge Funds, as Well as Offshore Fund Structuring, Accounting, and Their Nexus with U.S. Tax and Securities Regulation

Unraveling the layers of complexity surrounding the formulation of accounting policies for tax reporting, Taxation of U.S. Investment Partnerships and Hedge Funds: Accounting Policies, Tax Allocations, and Performance Presentation enables your partnership to implement sound up-front accounting and tax policies in order to streamline the CFO and legal functions within a U.S. investment partnership.

Filled with practical information, this unique guide examines:

• U.S. venture partnerships
• Offshore funds and master/feeder structures
• The structure of hedge funds
• The core of a hedge fund's accounting operation
• Tax efficiency steps for U.S. hedge funds
• How to implement the detail of Global Investment Performance Standards
• How to automate tax allocation calculation

Written for MBAs and CFAs commissioned with the overwhelming task of leading a hedge fund and also responsible to tax and regulatory authorities and their investors, Taxation of U.S. Investment Partnerships and Hedge Funds offers a clear road map for accounting, tax policies, tax filing, and performance presentation for U.S. investment partnerships and hedge funds. It is guaranteed to demystify the inner workings of the formulation of accounting policies for tax reporting.