investment fund
as defined in Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8…, Article 3(1), point (19) (Definitions)
an AIF as defined in point (a) of Article 4(1) of Directive 2011/61/EU, or a UCITS as defined in Article 1(2) of Directive 2009/65/EC;
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Also defined in
- Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational… 32022L2523, Article 3, point (31)
an entity or arrangement that meets all the following conditions: (a) it is designed to pool financial or non-financial assets from a number of investors, some of which are non-connected; (b) it invests in accordance with a defined investment policy; (c) it allows investors to reduce transaction…