NISM 19B AIFD Distributors Certification Exam Notes
Page 105 Of 122
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Fund Closure Taxation: Impacts final distributions to investors.
Tax Pass-Through Mechanism: Simplifies taxation for trust structures.
Capital Gains Exemptions: Available in IFSC for certain transactions.
Tax on Performance Fees: Treated as income for managers.
Investor Tax Profiles: Vary by jurisdiction and investor category.
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