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common contractual fundDefinition An arrangement in which institutional investors pool their assets. CCFs were first developed in Ireland as a way for institutional investors to reduce administrative costs and simplify tax [..]
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common contractual fundA collective investment undertaking, being an unincorporated body established by a management company, under which the participants by contractual arrangement participate and share in the property of the collective investment undertaking as co-owners, provided: a) it is expressly stated in its deed of constitution to be established pursuant to [..]
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