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

Journal
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 2
In Part II of this article, the author continues his examination of the potential implications of the OECD/G20 Base Erosion and Profit Shifting initiative for collective investment vehicles.