New Controlled Foreign Corporation Rules and the Alternative Investment Fund Managers Directive

Type

Journal

Author

Mayo Rodriguez, C.

Country

Spain

Published Date

April 30, 2015

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 3

DOI

https://doi.org/10.59403/367fxgt

Document

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The author considers the interplay between the new controlled foreign corporation rules in Spain and the EU Alternative Investment Fund Managers Directive, and the light that can be shed on this issue by case law of the European Court of Justice.

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New Controlled Foreign Corporation Rules and the Alternative Investment Fund Managers Directive