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The first legislation regulating investment funds was introduced in Switzerland in 1967. It contained strict and inflexible investment rules due to the view of the legislators at that time that they had to safeguard investors' interests mainly through restrictions. By Filippo Th. Beck of Wemger Plattner, Zurich and Basel, with the assistance of Dominique Portmann and Christina Amgwerd-Sheaff

The origin of regulations on the institution of collective investment dates back to the beginning of the Polish capital market. The Act on Public Trading in Securities and Trust Funds of 1991 (replaced in 1998 with the current Act on Public Trading in Securities), constituted the most important regulation in this area. By Boguslaw Ptak of Wierzbowski & Co, Warsaw

Investment funds in Jersey By Sinead Meehan of Crills, St Helier

In the Dutch fund market various types of funds are used, depending for instance on the intended investor category, the underlying investments, the desired tax, accountancy or regulatory treatment and organizational requirements of the participants or the sponsor. Instead of giving an overview of the legal, tax and regulatory framework with respect to the different types of funds, in this article the focus is on a particular fund structure for institutional investors (whether Dutch or foreign). By A R T van IJlzinga Veenstra of Clifford Chance, Amsterdam Dutch pooling vehicle for institutional investors

Investment funds are subject to extensive regulation in the US. A fund's structure, supervision, selling practices and distributions are affected by laws and regulations on the federal or national level. By Yukako Kawata, Nora M Jordan and Terrance J O'Malley of Davis Polk & Wardwell, New York

Changes in German taxation affecting foreign investment funds By Felix Klinger and Bernd Schmitt of Ernst & Young, Frankfurt

International Fund Management Developments By Martin Cornish of Arnheim, Tite & Lewis, London

Development of the investment funds industry By Philip Millward and Qiao Gangliang of Paul weiss Rifkind Wharton & Garrison, Hong Kong and Beijing

Overview of the Canadian Market By F David Rounthwaite and Ronald Schwass of McCarthy Tetrault, Toronto

The UK is home to a very active collective investment scheme (CIS) industry both in terms of the portfolio management of CISs and in terms of the promotion and sale of CISs to the UK retail market and the large UK institutional market. By Simon Atiyah of Garrets, London and Robert Edwards of Arthur Andersen