ICAV – A Tax Efficient Corporate Structure for Irish Investment Funds
This article was first published in the HFMWeek UCITS report in November 2014.
Carol Widger and Ciara O'Leary examine the introduction of the ICAV and the process of converting Irish public limited companies to ICAVs.
In July of this year, the Irish Government published the Irish Collective Asset-management Vehicle (ICAV) Bill (the Bill). The aim of the Bill is to create a new innovative and tax efficient corporate vehicle for Irish investment funds.
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