OECD - Ensuring Appropriate Treaty Relief for Collective Investment Vehicles
- K. Lawson; K. Sunderland
- Bulletin for International Taxation, 2019 (Volume 73), No 6/7
- 30 April 2019
In this article, the authors examine the strong policy rationale for providing collective investment vehicles (CIVs) with effective mechanisms for claiming tax treaty relief, with special emphasis on the implications for CIVs of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.