🌐 Entity
Qualifying investor alternative investment fund
Irish zero-tax legal structure
📊 Rating
1 news mentions · 👍 0 likes · 👎 0 dislikes
📌 Topics
- Finance (1)
- Investing (1)
- Corporate Action (1)
🏷️ Keywords
dividend (1) · ETF (1) · HANetf (1) · investment fund (1) · shareholder income (1) · distribution (1) · ICAV (1) · quarterly payment (1)
📖 Key Information
Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, it is the main tax-free structure for foreign investors holding Irish assets.
In 2018, the Central Bank of Ireland expanded the Loan Originating QIAIF or L–QIAIF regime which enables the five tax-free structures to be used for closed-end debt instruments.
📰 Related News (1)
🔗 Entity Intersection Graph
People and organizations frequently mentioned alongside Qualifying investor alternative investment fund:
-
🌐
ETF · 1 shared articles