The Resource Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered

Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered

Label
Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
Title
Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
Creator
Subject
Language
eng
Summary
This article discusses the OECD's current thinking on contemplated changes to the domestic laws of OECD member countries, the OECD Model and the related Commentary impacting collective investment vehicle (CIV) and non-CIV funds. General OECD principles applicable to CIV and non-CIV funds in relation to entitlement to tax treaty benefits under the current OECD Model and the related Commentary are also considered. Finally, the authors offer some comments and suggested amendments to the current draft provisions of the OECD Model and the related Commentary impacting CIV and non-CIV funds. [This is a comment on the BEPS Action 6 - the Second Report 2014]
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 17 (2015),
http://library.link/vocab/creatorName
  • Hoozemans, M.A
  • Vries, R. (Roel) de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • BEPS Project (OECD)
  • treaty abuse
  • investment fund
  • principal purpose test
  • LoB
  • REIT
  • sovereign wealth fund
  • pension fund
Label
Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
Instantiates
Publication
Label
Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
Publication

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