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Defining collective investment vehicles for tax purposes in developing countries electrónico focus on Kenya, Mauritius, Morocco and South Africa Attiya Waris and Joan Apuun Atim

By: Waris, Attiya .

Contributor(s): Atim, Joan Apuun .

Material type: Article

ArticlePublisher: 2021Subject(s): INSTITUCIONES DE INVERSION COLECTIVA

| INVERSIONES

| IMPUESTOS

| KENIA

| MAURITANIA

| MARRUECOS

| SUDAFRICA

In: Bulletin for International Taxation v. 75, n. 3, 2021Summary: Investment through collective investment vehicles (CIVs) is a global trend. The domestic laws of developed countries tend to consider only domestic issues relating to CIVs. Developing countries often have no such laws. This article analyses the definition of CIVs in four developing countries: Kenya, Mauritius, Morocco and South Africa.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2021/3-1 (Browse shelf)	Available		BIT/2021/3-1

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Previous	BIT/2021/2-3 Rising inequality in western tax systems	BIT/2021/2-4 International tax dispute resolution in light of Pillar One	BIT/2021/3 Bulletin for International Taxation	BIT/2021/3-1 Defining collective investment vehicles for tax purposes in developing countries	BIT/2021/3-2 The OECD Pillar 1 blueprint	BIT/2021/3-3 International Association of Tax Judges Webinar	BIT/2021/3-4 Abolition of “loop structures” in South Africa makes for easier international planning	Next

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Resumen.

Investment through collective investment vehicles (CIVs) is a global trend. The domestic laws of developed countries tend to consider only domestic issues relating to CIVs. Developing countries often have no such laws. This article analyses the definition of CIVs in four developing countries: Kenya, Mauritius, Morocco and South Africa.

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Defining collective investment vehicles for tax purposes in developing countries electrónico focus on Kenya, Mauritius, Morocco and South Africa Attiya Waris and Joan Apuun Atim

By: Waris, Attiya.

Contributor(s): Atim, Joan Apuun.

Browsing IEF Shelves Close shelf browser

By: Waris, Attiya .

Contributor(s): Atim, Joan Apuun .