Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
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The work Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
Resource Information
The work Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
- 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),
- Geographic coverage
- International
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/q74LlCO3rgg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/q74LlCO3rgg/">Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>