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Alternative Investment Funds European Union Private Equity Funds

King & Spalding

Open End Credit Funds – ESMA Is Looking for Answers

King & Spalding on

The ESMA Consultation Paper on draft regulatory technical standards on open-ended loan-originating AIFs (OE LO AIFs) under the AIFMD, published on the 12 December 2024, aims to set out the requirements which OE LO AIFs must...more

Morgan Lewis

Changes to the VAT Exemption for the Management of Alternative Investment Funds

Morgan Lewis on

The scope of application of the VAT exemption for the management of AIFs has been extended to all AIFs within the meaning of Section 1 (3) KAGB from 2024, meaning that the previously applicable similarity test no longer...more

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