The Resource Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update

Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update

Label
Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
Title
Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
Creator
Subject
Language
eng
Summary
Collective investment vehicles (CIVs) are specifically addressed in the 2010 update of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (MTC) and the commentary thereto. Attention is paid to the tax treaty position of CIVs in an international context. The main question is whether a CIV is treaty-eligible and, if not, whether the investors in the CIV are allowed to claim some kind of treaty protection in lieu of the CIV. In this paper, the author addresses the specific approaches laid down in the 2010 commentary to the OECD MTC to cope with the problems that arise if the normal rules are applied to CIVs
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Vermeulen, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • investment fund
  • treaty benefits
  • looking through
Label
Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
Instantiates
Publication
Label
Suggested treaty benefits approaches for collective investment vehicle (CIVs) and its investors under the OECD MTC 2010 update
Publication

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