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The Spanish market for structured products was changed out of all proportion early in 2007, when a tax change turbocharged the structured products industry at the expense of mutual funds. As the business continues to thrive, a further change to tax law that is expected to come into effect this year should provide another fillip.

In January 2007, after four years of waiting for guidelines to be implemented, a law was introduced that levelled the playing field for investment products with the intro

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