Processing...
Continue shopping Go to cart

OECD - Ensuring Appropriate Treaty Relief for Collective Investment Vehicles

Country:
International,OECD
Author:
K. Lawson; K. Sunderland
Issue:
Bulletin for International Taxation, 2019 (Volume 73), No 6/7
Published:
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.
 
Order Article