Sovereign Wealth Funds: A Legal, Tax and Economic Perspective

Although theyve existed for many years, the first decade of the 21st century saw a substantial surge in the assets of sovereign wealth funds (SWFs). This, coupled with a more aggressive investment style, has resulted in a much greater awareness, by both governments and the public, of SWF activity. In turn, this has generated an ongoing policy debate about the proper role of government regulation and taxation of these funds.

In Sovereign Wealth Funds, noted international tax lawyer Leonard Schneidman has assembled an array of essays, authored by a global collection of subject area experts, designed to explore three key aspects of SWFs: their regulation and governance, investment behavior, and taxation. Youll quickly discover this work to be the highly useful tool you and your clients need to assess the SWF phenomenon and its practical legal, tax and financial implications.