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dc.contributorSalvador Aragó, Enrique
dc.contributor.authorSerra Prades, María del Carmen
dc.contributor.otherUniversitat Jaume I. Departament de Finances i Comptabilitat
dc.date.accessioned2016-07-28T10:41:47Z
dc.date.available2016-07-28T10:41:47Z
dc.date.issued2016-07-18
dc.identifier.urihttp://hdl.handle.net/10234/162031
dc.descriptionTreball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2015-2016ca_CA
dc.description.abstractThis 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.ca_CA
dc.format.extent33 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherUniversitat Jaume Ica_CA
dc.subjectGrau en Finances i Comptabilitatca_CA
dc.subjectGrado en Finanzas y Contabilidadca_CA
dc.subjectBachelor's Degree in Finance and Accountingca_CA
dc.subjectOpen-ended collective schemeca_CA
dc.subjectCollective investment schemeca_CA
dc.subjectAttractive financialca_CA
dc.subjectTax regimeca_CA
dc.subjectEvolution economic and financialca_CA
dc.titleLegislation of SICAV in Spainca_CA
dc.typeinfo:eu-repo/semantics/bachelorThesisca_CA
dc.educationLevelEstudios de Gradoca_CA
dc.subject.jelG2ca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA


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