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Mensuel de novembre 2020 - Fonds d’investissement

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ESMA’s recommendations on the AIFMD review
By Jeremie SCHAEFFER, Partner and Niky PARISOT, Associate ATOZ Tax Advisers   On 18 August 2020, the European Securities and Markets Authority (ESMA) issued a letter to the attention of Mr. Valdis Dombrovskis (ESMA’s letter), the European Commission’s Executive Vice-President for an Economy that Works for People, whose explicit subject is attached to the review of the Alternative Investment Fund Managers Directive (AIFMD or, as the case may be, the Directive).   As a reminder, the AIFMD(1) appeared in the European legislative and regulatory framework on 8 June 2011. The main purposes of the Directive were numerous and included, notably: (i) a greater protection of investors through the introduction of stricter compliance and reporting requirements, bound...
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