The clearest theme emerging from the [national] reports is the lack of effective relief for tax suffered by funds in countries in which they invest' (from the General Report). Since the 1971 IFA Congress, the investment industry has been strongly regulated and has become more competitive. Subsequently, the market has adopted a more relaxed approach to investment risks. Nowadays they can be used not only to refinance pension retirement schemes and other social.
The Taxation of Investment Funds (IFA Cahiers) book series pdf
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Monday, May 7, 2018
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