Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Journal
Merten, M.
European Union; International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 2
PriceUSD 45

In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.