| 000 | 01349nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c143840 _d143840 |
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| 003 | ES-MaIEF | ||
| 005 | 20210323122600.0 | ||
| 007 | ta | ||
| 008 | 210323t2021 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_962690 _aWaris, Attiya |
|
| 245 | 0 |
_aDefining collective investment vehicles for tax purposes in developing countries _helectrónico _bfocus on Kenya, Mauritius, Morocco and South Africa _c Attiya Waris and Joan Apuun Atim |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aInvestment 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. | ||
| 650 | 4 |
_947482 _aINSTITUCIONES DE INVERSION COLECTIVA |
|
| 650 | 4 |
_947531 _aINVERSIONES |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_947559 _aKENIA |
|
| 650 | 4 |
_947706 _aMAURITANIA |
|
| 650 | 4 |
_947687 _aMARRUECOS |
|
| 650 | 4 |
_948505 _aSUDAFRICA |
|
| 700 | 1 |
_968837 _aAtim, Joan Apuun |
|
| 773 | 0 |
_9164628 _oBIT/2021/3 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 3, 2021 |
|
| 942 | _cRE | ||