About: Qualifying investor alternative investment fund

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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 March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland.

Attributes	Values
rdf:type	Thing
rdfs:label	Qualifying investor alternative investment fund (en)
rdfs:comment	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 March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland. (en)
rdfs:seeAlso	Ireland as a tax haven Irish Section 110 Special Purpose Vehicle (SPV)
foaf:depiction
dcterms:subject	Offshore finance Offshore magic circle Legal entities Tax avoidance Economy of the Republic of Ireland Taxation in the Republic of Ireland Corporate tax avoidance Investment funds
Wikipage page ID	57799062 (xsd:integer)
Wikipage revision ID	1112646334 (xsd:integer)
Link from a Wikipage to another Wikipage	Private equity Base erosion and profit shifting Offshore finance Offshore magic circle Revenue Commissioners International Financial Services Centre Legal entities Conduit and Sink OFCs Corporate haven Corporation tax in the Republic of Ireland Matheson (law firm) National Asset Management Agency Withholding tax Common contractual fund Companies Registration Office (Ireland) BEPS Central Bank of Ireland Tax avoidance Alternative Investment Fund Managers Directive 2011 Economy of the Republic of Ireland Taxation in the Republic of Ireland European Systemic Risk Board Fianna Fáil Fine Gael Corporate tax avoidance Paddy Cosgrave Fonds commun de placement Leilani Farha Ireland as a tax haven Irish Section 110 Special Purpose Vehicle (SPV) Tax haven Investment funds Modified gross national income Offshore financial centre Offshore magic circle Maples and Calder Tax havens Distressed debt
Link from a Wikipage to an external page	https://www.centralbank.ie/docs/default-source/Regulation/industry-market-sectors/Funds/AIFS/Guidance/aif-rulebook-march-2018.pdf%3Fsfvrsn=4 https://www.centralbank.ie/regulation/how-we-regulate/authorisation/orion-applications/qiaif-guidance
sameAs	Qualifying investor alternative investment fund Qualifying investor alternative investment fund
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thumbnail	wiki-commons:Special:FilePath/THE_CENTRAL_BANK_OF_IRELAND_(NEW_HEADQUARTER_BUILDING_ON_NORTH_WALL_QUAY)-_ALONG_BOTANIC_AVENUE_(JANUARY_2018)-135337_(39605114602).jpg?width=300
has abstract	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. The L–QIAIF is Ireland's main debt–based BEPS tool as it overcomes the lack of confidentiality and tax secrecy of the Section 110 SPV. It is asserted that many assets in QIAIFs and LQIAIFs are Irish assets being shielded from Irish taxation. Irish QIAIFs and LQIAIFs can be integrated with Irish corporate base erosion and profit shifting ("BEPS") tax tools to create confidential routes out of the Irish tax system to Ireland's main Sink OFC, Luxembourg. In March 2019, the UN identified Ireland's "preferential tax regimes" for foreign funds on Irish assets as affecting the human rights of tenants in Ireland. (en)
prov:wasDerivedFrom	wikipedia-en:Qualifying_investor_alternative_investment_fund?oldid=1112646334&ns=0
page length (characters) of wiki page	39604 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Qualifying_investor_alternative_investment_fund
is Link from a Wikipage to another Wikipage of	QIAIF Qualifying investor alternative investment fund (QIAIF) Loan originating investment fund (L-QIAIF) L–QIAIF L–QIAIFs Irish Collective Asset-management Vehicle Irish Collective Asset–management Vehicle Irish collective asset management vehicle (ICAV) L-QIAIF L-QIAIFs LQIAIF ICAV
is Wikipage redirect of	QIAIF Qualifying investor alternative investment fund (QIAIF) Loan originating investment fund (L-QIAIF) L–QIAIF L–QIAIFs Irish Collective Asset-management Vehicle Irish Collective Asset–management Vehicle

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