The Rise of Dual Share Classes in the US Investment Fund Industry
For more than two decades, Vanguard held a unique position in the US fund industry. Its patented dual share class structure allowed investors to access the same underlying portfolio through either a mutual fund or an ETF share class.
FASTER and MiKaDiv: What We Know So Far
MiKaDiv and FASTER are part of the same broader shift in withholding tax: more reporting, more transparency and more data-driven access to relief.
The Question US RIC Managers Should Be Asking in 2026: Is 40% of Your Withholding Tax Still Unfiled?
For many US investment managers managing US RICs and other investment funds, withholding tax recovery is structured around statutory deadlines.
The Dutch Pension Transition: Why Net Return Discipline Is Becoming Critical for Asset Managers
The Dutch pension sector is entering the most significant structural reform in its history.
Starting 2026 with Clarity: Strengthening Withholding Tax Recovery Fundamentals
The start of a new year is a natural moment for investment managers and asset owners to review the processes that sit beneath portfolio performance. While asset allocation and market developments will continue to evolve throughout 2026, the effectiveness of core operational processes remains a constant driver of net outcomes.