OECD - Reflections on the OECD’s Non-CIV Fund Examples
- F. van Kuijk; M. Haarsma
- Derivatives & Financial Instruments, 2017 (Volume 19), No 6
- 24 November 2017
This article considers and comments on three examples which are included in the OECD Discussion Draft on the tax treaty entitlement of non-CIV funds published on 6 January 2017.