Legislation of SICAV in Spain
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Título
Legislation of SICAV in SpainAutoría
Tutor/Supervisor
Salvador Aragó, EnriqueTutor/Supervisor; Universidad.Departamento
Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2016-07-18Editor
Universitat Jaume IResumen
This paper seeks to analyze the appeal caused by Open-end Collective Investment institutions (SICAV for their acronym in french: société d’investissement à capital variable), in our country. And the purpose of this ... [+]
This paper seeks to analyze the appeal caused by Open-end Collective Investment institutions (SICAV for their acronym in french: société d’investissement à capital variable), in our country. And the purpose of this consists of demystifying the ideas that has society on the opacity of these institutions.
It will make reference to the social and fiscal pressure which have been subjected, and through a summary in the history of these societies, it will show the way which were favoured, even to non-observance of legal requirements, initially benefiting the large Spanish fortunes until the year 2010 where the Government regulated the tax treatment of these institutions.
Through an analysis of economic and financial statements, it is not observed that in 2011 exists a decrease in the value of the company's assets, the number of SICAVS and the number of shares, so we can conclude that the great attraction that has appealed investors to this kind of companies, was the result of an instrument that provides better financial benefits than other CIS. [-]
Palabras clave / Materias
Descripción
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2015-2016
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess
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