NISM 19E Alternative Investment Fund Managers Certification Exam Notes

Page 123 Of 136

Go to:

  • Tax Treaties: Reduce withholding tax for foreign investors in AIFs.
  • Anti-Avoidance Rules: GAAR ensures genuine transactions, avoiding tax evasion.
  • Fund Governance: Ensures compliance with tax reporting requirements.
  • Valuation Impact: Affects tax calculations for capital gains and distributions.
  • Investor Protection: Transparent tax reporting ensures fair treatment.

NISM 19E Alternative Investment Fund Managers

MODELEXAM MODELEXAM®