US federal tax treatment can be relevant to funds in a variety of contexts and provides a range of risks and benefits depending on the type of investor. 

In this podcast episode, Middle East-based Partner Kamar Jaffer (Funds) and US-based Senior Counsel Caroline Lapidus (Tax) discuss the key US tax considerations relevant to any funds with either US or sovereign investors or activities and investments in the US.

This podcast forms part of the Great Fund Insights series, a global resource providing practical insights into legal and regulatory developments affecting fund managers and institutional investors across Europe, Asia, Africa, the Middle East and the U.S.