Unit trust schemes in Nigeria – what are the peculiar tax ...
https://www2.deloitte.com/ng/en/pages/tax/articles/inside-tax-articles/unit-trust-schemes-in-nigeria-what-are-the-peculiar-tax-issues.html
A unit trust scheme may be open-ended or close-ended. The Investments and Securities Act (ISA), 2007 is the legislation that regulates the operation of collective investment. ISA defines a collective investment scheme as “a scheme in whatever form, including an open-ended investment company, in which members of the public are invited or ...
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