Netherlands - Tax Implications of the Amended UCITS and the AIFM Directives: A General Overview from a Dutch Perspective
- P. Borsjé; W. Specken
- Derivatives & Financial Instruments, 2012 (Volume 14), No 4
- 29 June 2012
A rapidly changing EU fund regulatory environment has seen the introduction of the UCITS IV Directive and the ongoing process pertaining to the AIFM Directive and its implementing measures. This article presents an overview of these recent developments and considers the most important tax implications, with a focus on the Dutch perspective.