Tributación de las Instituciones de Inversión Colectiva y de sus Accionistas o Partícipes

Synopsis of Tributación de las Instituciones de Inversión Colectiva y de sus Accionistas o Partícipes

«Tributación de las Instituciones de Inversión Colectiva y de sus Accionistas o Partícipes» is the monograph by Julio César Caño Alonso (Aranzadi, paperback).

The work examines the tax regime of collective investment institutions in Spain and their shareholders or participants. Based on Law 35/2003, it analyzes the functioning of these investment vehicles and the tax consequences for those who participate in them.

The work, 378 pages, was published in 2004 in Spanish within the Aranzadi Monographs collection.

Reference work for tax advisers, jurists and financial sector professionals interested in the Spanish tax regime of collective investment institutions.