000			01580nab a2200253 c 4500
999			_c142805 _d142805
003			ES-MaIEF
005			20200925101744.0
007			ta
008			200925t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967682 _aTandon, Suranjali
245		0	_aIs the tax system neutral in India _ban analysis of tax treatment of selected funds _c Suranjali Tandon _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aOne of the fundamental principles of taxation is neutrality. In finance this assumes significance since the decision to invest must not depend on tax. It is also true that any departure from neutrality must be grounded in sound economic purpose. Neutrality is desirable for well-functioning financial markets. Investment funds form an integral part of financial markets. These can operate through different structures and invest in different asset classes. Some of these funds can channel resources to sectors that are considered key for growth and development. Selecting AIF, REIT, InvITs and securitization trusts in India the tax system is compared for these and evaluated. It is found that the existing structure is not neutral and this article presents scope for policy change.
650		4	_944386 _aFONDOS DE INVERSION
650			_aIMPUESTOS _947460
650		4	_947832 _aNEUTRALIDAD
650		4	_945694 _aINDIA
773	0		_9163312 _oFCM/2020/1 _tFinance and Capital Markets _x 2666-8041 _gv. 22, n. 1, 2020, 12 p.
942			_cRE