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Advisor(s)
Abstract(s)
O presente estudo visa analisar a estrutura dos Fundos de Investimento. Para tal, é realizada uma abordagem focada no seu regime legal bem como toda a sua evolução histórica. Será feita uma análise de todos os aspetos fiscalmente relevantes que se desdobram sobre a tributação na esfera do fundo e na esfera dos rendimentos auferidos pelos titulares de unidades de participação os quais sofreram alterações significativas aquando da elaboração desta dissertação.
The following study looks to analyze a Mutual Funds structure. To that extent, an approach is conducted, focused on its legal regime as well as all its historical evolution. An analysis of all the relevant physical aspects will be performed which covers the taxation in the fund and the income earned by the investors which have suffered significant changes during the preparation of this dissertation.
The following study looks to analyze a Mutual Funds structure. To that extent, an approach is conducted, focused on its legal regime as well as all its historical evolution. An analysis of all the relevant physical aspects will be performed which covers the taxation in the fund and the income earned by the investors which have suffered significant changes during the preparation of this dissertation.