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https://doi.org/10.59403/3rxesj
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Cite Journal: Bulletin for International Taxation |  Publication Date: Mar 4, 2021 |
Investment through collective investment vehicles (CIVs) is a global trend. The domestic laws of developed countries tend to consider only domestic issues relating to CIVs. Developing countries often have no such laws. This article analyses the definition of CIVs in four developing countries: Kenya, Mauritius, Morocco and South Africa.
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