Common fund

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A common fund is a form of collective investment scheme based upon contractual law rather than being enacted through a trust, corporation or insurance policy.

The model for this type of arrangement is the Fonds commun de placement common in France and Luxembourg. The common contractual fund in Ireland is another prominent example.

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CCF can refer to:

FCP or fcp may refer to:

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<span class="mw-page-title-main">Caisse de dépôt et placement du Québec</span> Canadian institutional investment company

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<span class="mw-page-title-main">ORCO</span>

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In France, pensions fall into five major divisions;

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A tax transparent fund (TTF) - also known as an authorised contractual scheme fund - is the proposed authorised collective investment scheme structure in the United Kingdom once the UK Finance Bill 2012 becomes an act and when the Financial Services and Markets Act 2000 and the Corporation Tax Act 2010 are amended, sometime mid-2012. TTFs will then have the option to be based in the UK rather than in competing European domiciles. Both Luxembourg and Ireland have already introduced such structures, formally known as the Fond commun de placement (FCP) and the Common contractual fund (CCF).

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<span class="mw-page-title-main">Qualifying investor alternative investment fund</span> Irish zero-tax legal structure

Qualifying Investor Alternative Investment Fund or QIAIF is a Central Bank of Ireland regulatory classification established in 2013 for Ireland's five tax-free legal structures for holding assets. The Irish Collective Asset-management Vehicle or ICAV is the most popular of the five Irish QIAIF structures, it is the main tax-free structure for foreign investors holding Irish assets.