The Resource Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners

Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners

Label
Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners
Title
Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners
Creator
Subject
Language
eng
Summary
It is public and notorious that the tax regime of collective investment institutions and its partners is being challenged by certain political and social groups. That is manifested, inter alia, by the former government's agreements undertaken by PP-Ciudadanos or the bill of fraud fighting presented in October 2018, which has given rise to a debate where both technical and political elements are involved. This paper aims to, on the one hand, offer a systematic view of collective investment institutions and its partners tax regime with a special insight on its international perspective and, on the other hand, refer to other considerations related to the mentioned debate
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 443 ; 166 p
http://library.link/vocab/creatorName
Sanz Gadea, E
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • investment fund
  • investment protection agreement
  • mutual fund
  • privileged tax regime
  • tax transparency
  • tax treaty
  • foreign investment
Label
Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners
Instantiates
Publication
Label
Tributación de las rentas obtenidas por las instituciones de inversión colectiva (IIC) y sus partícipes = Taxation of revenues obtained by collective investments institutions (IIC) and its partners
Publication

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