The Resource Treaty entitlement of non-CIV funds : public discussion draft

Treaty entitlement of non-CIV funds : public discussion draft

Label
Treaty entitlement of non-CIV funds : public discussion draft
Title
Treaty entitlement of non-CIV funds : public discussion draft
Creator
Subject
Language
eng
Summary
This consultation document, published on 24 March 2016, has been produced as part of the follow-up work on base erosion and profit shifting (BEPS) report, Action 6. It includes a number of specific questions related to concerns, identified in comments received on previous discussion drafts related to the Report on Action 6, as to how the new provisions included in the Report on Action 6 could affect the treaty entitlement of non-CIV funds as well as to possible ways of addressing these concerns that were suggested in these comments or subsequently. Commentators were invited to respond to these specific questions in order to facilitate the Working Party's analysis of these concerns and suggestions
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Centre for Tax Policy and Administration
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • treaty abuse
  • investment fund
  • LoB
Label
Treaty entitlement of non-CIV funds : public discussion draft
Instantiates
Publication
Extent
14 p.
Label
Treaty entitlement of non-CIV funds : public discussion draft
Publication
Extent
14 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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