In Part I of this article, the author sets out his thoughts on the potential effects for Collective Investment Vehicles of the relevant Actions in the OECD/G20 Base Erosion and Profit Shifting Action Plan.
In Part I of this article, the author sets out his thoughts on the potential effects for Collective Investment Vehicles of the relevant Actions in the OECD/G20 Base Erosion and Profit Shifting Action Plan.