The Resource Ensuring appropriate treaty relief for collective investment vehicles

Ensuring appropriate treaty relief for collective investment vehicles

Label
Ensuring appropriate treaty relief for collective investment vehicles
Title
Ensuring appropriate treaty relief for collective investment vehicles
Creator
Subject
Language
eng
Summary
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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 6/7 (special issue) ; p. 371-378
http://library.link/vocab/creatorName
  • Lawson, K
  • Sunderland, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • investment fund
  • BEPS Project (OECD)
  • tax treaty
  • treaty benefits
  • LoB
  • principal purpose test
Label
Ensuring appropriate treaty relief for collective investment vehicles
Instantiates
Publication
Label
Ensuring appropriate treaty relief for collective investment vehicles
Publication

Library Locations

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      52.3736660 4.9336932
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