The UAE Tax Case Study. Overview of the Corporate Tax Guide CTGIFM1: Investment Funds and Managers

Table of contents

What are Investments Funds?
Standard Taxation of the Investment Fund. 
Exemption for Qualifying Investment Funds. 
Conditions for Qualifying Investment Funds. 
Investment Business Condition and Diversity of Ownership Condition. 
Investment Manager Exemption.

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Authors: Andrey Nikonov and Maria Nikonova