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Following a request by the French private equity association (Association Française des Investisseurs pour la Croissance AFIC), the French Tax Authority (Direction de la Législation Fiscale DLF) has recently confirmed that the management, in France, of a foreign alternative investment fund (AIF) as defined by the AIFM Directive, does not lead to that AIF being taxable in France
A certain number of tax reforms in France are now expected to impact French investment vehicles, in this respect including the following
