Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles – Part I

Type

Journal

Author

Scherleitner, M.

Country

International; OECD

Published Date

September 23, 2016

Issue

Bulletin for International Taxation 2016 (Volume 70), No. 10

DOI

https://doi.org/10.59403/2v2ex92

Document

Go to Tax Research Platform

In Part I of this article, the author sets out his thoughts on the potential effects for Collective Investment Vehicles of the relevant Actions in the OECD/G20 Base Erosion and Profit Shifting Action Plan.

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Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles – Part I