NISM 19D Alternative Investment Fund Managers Certification Exam Notes
Page 42 Of 141
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Company Structure: Less common but used for specific AIF strategies.
Tax Optimization: Structuring considers tax implications under ITA.
GAAR: General Anti-Avoidance Rules prevent tax evasion in AIFs.
Unified Structure: Single fund structure for domestic and foreign investors.
Co-Investment Structure: Allows investors to invest alongside the main fund.
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