AIFMD Compliance And Its Tax Implications For US Managers by Conor MacGuinness, Director of DMS Off shore Investment Services, Dublin office
Introduction
It has been a long time coming, but as of July 22, 2014, US alternative investment fund managers wishing to market their funds in Europe have to contend with a new set of regulations affecting everything from the fund set-up to marketing to reporting, under the Alternative Investment Fund Managers Directive (AIFMD).