Reflections on the OECD’s Non-CIV Fund Examples

Journal
Kuijk, F. van; Haarsma, M.
OECD
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 6
FormatPDF
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40
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45
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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.