Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information - Intertax View Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information by Luis Alfonso Martínez Giner - Intertax Cross-Border Trading in Shares or Participations in Spanish Collective Investment Institutions: New Regime for Accreditation of Residence and Provision of Information Luis Alfonso Martínez Giner 35 1 Intertax