AIMA updates briefing note on offshore funds
Published: 28 November 2017
AIMA has published an updated edition of its briefing note on offshore funds.
The paper, titled “Transparent, Sophisticated, Tax Neutral: The truth about offshore alternative investment funds”, was originally published last year. The new edition takes account of developments in tax transparency, including those relating to the implementation of CRS (the Common Reporting Standard) and the global BEPS (Base Erosion and Profit Shifting) project.