NISM 19C Alternative Investment Fund Managers Exam Notes

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  • Performance Fees: Taxed as income for managers, subject to GST.
  • Accounting Policies: Clearly defined in the PPM for transparency.
  • Tax Audits: Ensure compliance with tax laws and reporting standards.
  • Global Taxation: Overseas investments follow host country tax laws.
  • Tax Planning: Managers optimize tax structures within legal limits.

NISM 19C Alternative Investment Fund Managers

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