The Taxation and Regulation of Exchange-Traded Funds

Journal
Nelkon, N.; Kirby, A.
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 1
PriceUSD 45

While exchange-traded funds are sometimes treated like mutual funds for regulation and taxation purposes, there can also be significant differences. That potential for ambiguity is the subject of this article.