Encyclopedia

Managing Person of a Foreign Investment Fund


The managing entity of a foreign investment fund is the management company that is a Russian or foreign organization, the managing partner who is an individual or organization, as well as other entities performing functions related to the management of assets directly or indirectly belonging to such a foreign investment fund (mutual fund or another form of collective investment)1.

  1. Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2020-04-01, Article 25.13, paragraph 14 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

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