Preferential tax regime and Société d’Investissement à Capital Variable: Difference between pages

Revision as of 01:46, 8 January 2022

(SICAV).

Type of collective investment scheme available in western Europe.

Unlike Fonds Commun de Placements (FCP), SICAVs are distinct legal entities, with each investor being a shareholder of the company.

In other words, SICAVs are open-ended investment companies.

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-. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''.
+(SICAV).
-As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes international harm by treating certain entities, activities or structures over-favourably for the purposes of taxation.
+Type of collective investment scheme available in western Europe.
+Unlike Fonds Commun de Placements (FCP), SICAVs are distinct legal entities, with each investor being a shareholder of the company.
-<span style="color:#4B0082">'''''Hong Kong becoming compliant'''''</span>
+In other words, SICAVs are open-ended investment companies.
-:"[Hong Kong's] corporate treasury centre incentive is in the process of being amended to comply with the OECD guidance on preferential tax regimes."
-:''The Treasurer magazine, August 2018, p20''
+== See also ==
+* [[Fonds Commun de Placement]]
+* [[Investment company]]
+* [[Mutual fund]]
+* [[Undertaking for collective investments in transferable securities]]
+[[Category:Financial_products_and_markets]]
-.
-More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
-==See also==
-* [[Base erosion and profit shifting]]
-* [[CbC reporting]]
-* [[Common Consolidated Corporate Tax Base]]
-* [[Forum on Harmful Tax Practices]]
-* [[G20]]
-* [[Organisation for Economic Co-operation and Development]]
-* [[Tax avoidance]]
-[[Category:Accounting,_tax_and_regulation]]