Changes to the OECD Commentary on Collective Investment Vehicles Proposed by the OECD Committee on Fiscal Affairs

Journal
OECD
Bulletin for International Taxation 2010 (Volume 64), No. 3
The author reviews, in this article, the changes to the OECD Commentary on Collective Investment Vehicles that have recently been proposed by the OECD Committee on Fiscal Affairs, together with the potential tax treaty and EU law implications of the changes.