The Resource Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention

Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention

Label
Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
Title
Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
Creator
Subject
Language
eng
Summary
One of the significant amendments to the 2010 Model Tax Convention is the introduction of new paragraphs to article 1 of the Commentary regarding the granting of tax treaty benefits to collective investment vehicles (CIVs). Those amendments are the result of the work performed by the Organisation for Economic Co-operation and Development (OECD) in the past years, which gave rise to a report, published in April 2010. This article describes the contents of this report and the corresponding amendments to the Commentary and, where relevant, makes some critical remarks to the solutions provided therein
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Silva, B. Farinha Aniceto da
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax treaty
  • investment fund
  • double taxation relief
Label
Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
Instantiates
Publication
Label
Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
Publication

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