Legislation of SICAV in Spain
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Legislation of SICAV in SpainAutoria
Tutor/Supervisor
Salvador Aragó, EnriqueTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2016-07-18Editor
Universitat Jaume IResum
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. [-]
Paraules clau / Matèries
Descripció
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2015-2016
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess
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