ALTERNATIVNI INVESTICIONI FONDOVI U EU I OSVRT NA STANJE U REPUBLICI SRBIJI

Usklađivanje pravnog sistema Srbije sa standardima Evropske Unije (2022)(str. 783-801)

AUTOR(I): Jasmina Labudović Stanković

E-ADRESA: 

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DOI: 10.46793/UPSSX.783LS

SAŽETAK:

Alternativni investicioni fondovi pripadaju kategoriji institucionalnih investitora koji svoje aktivnosti zasnivaju na vrlo rizičnim investicionim strategijama. Posluju širom sveta, posebno u tzv. offshore državama zbog pogodnijeg poreskog tretmana. U prvom delu ovog rada predstavljamo ove fondove u EU, kao i rizike koje mogu izazvati. U drugom delu rada autor govori o alternativnim investicionim fondovima u Republici Srbiji. Donošenjem Zakona o alternativnim investicionim fondovima 2019. godine stvoreni su uslovi za osnivanje i delatnost ovih fondova. Razlozi donošenja zakona su pre svega politički, ali i potreba da se privuku investitori i podstakne razvoj domaćeg tržišta kapitala.

KLJUČNE REČI:

alternativni investicioni fondovi, društva za upravljanje investicionim fondovima, tržište kapitala.

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