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Since its beginning as an offshore fund centre in 1992 Mauritius has gained significant recognition as a credible and reliable jurisdiction. More than 150 funds have been set up in Mauritius to date with assets under management in excess of $4 billion. By Jimmy Wong, Yuen Tien and Iqbal Rajanbalee of De Chezel du Mee, representing Andersen Worlwide, Mauritius

Overview By John M Budzyna and Clive Bouch partners in the Hedge Funds Advisory Group, Arthur Andersen, New York and London

Securities and the Internet: SEC oversight By Yukako Kawata, Nora M Jordan and Terrance O'Malley of Davis Polk & Wardwell, New York

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

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