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The attention of fund managers in Hong Kong has been diverted in recent times by the financial crisis in Asia and, more positively, by the preparations being made for the introduction in Hong Kong of the Mandatory Provident Funds Schemes Ordinance. By Susan Gordon, Deacons Graham & James, Hong Kong

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

This Article describes briefly the type of fund vehicles and structures available in Ireland and their principle legal and tax characteristics and provides an overview of the regulation of such fund vehicles by the Central Bank of Ireland. By David McGeough & James Scanlon of Matheson Ormsby Prentice Solicitors, Dublin

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

International Collective Investment Schemes By Elia A Neocleous of Andreas Neocleous & Co, Limassol

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

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

France is often cited as the second largest market after the US for fund and asset management. By Joseph J Small hoover and Christian Cano, Dechert Price & Rhoads, Paris

Specific aspects of the financial reform law