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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-las-rentas-obtenidas-por-las/Q7ymZcGmxjM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-las-rentas-obtenidas-por-las/Q7ymZcGmxjM/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-las-rentas-obtenidas-por-las/Q7ymZcGmxjM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tributaci%C3%B3n-de-las-rentas-obtenidas-por-las/Q7ymZcGmxjM/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
