Table of Contents

CONTENTS Introduction Contributor Affiliations Foreign Investment Fund Regimes: an Overview of Policies, Structures, and Issues John Prebble Definition of Foreign Investment Funds and Taxpayers' Interests, Boundary Issues and Losses David White Scope of Foreign Investment Fund Regimes Stephen S. Ruby Exceptions to Foreign Investment Fund Regimes Stephen S. Ruby Methods of Calculating Foreign Investment Fund Income Lee Burns Selected Special Problems of Calculating Foreign Investment Fund Income Lee Burns Foreign Investment Fund Regimes, Interests and Boundaries: A German Perspective Wolfgang Oho Foreign Investment Funds Regimes, a Swiss Perspective Jean-Blaise Eckert The Foreign Investment Fund Tax Structure: A United States Perspective William P. Streng Selected Aspects of the Architecture of Foreign Investment Fund Regimes John Prebble