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

Abstract

Alternative investment funds belong to the category of institutional investors who base their activities on very risky investment strategies. They operate all over the world, especially in the so-called offshore countries due to more favorable tax treatment. In the first part of this paper, the author presents these funds in the EU, as well as the risks they can cause. In the second part of the paper, the author talks about alternative investment funds in Serbia. The adoption of the Law on Alternative Investment Funds in 2019 created conditions for the establishment and operation of these funds. The reasons for passing the law are primarily political, but also the need to attract investors and encourage the development of the domestic capital market.