OECD: Comments, discussion draft on treaty entitlement of non-CIV funds

OECD: Discussion draft on treaty entitlement

The Organisation for Economic Cooperation and Development (OECD) released the public comments received with respect to a discussion draft on treaty entitlement of non-CIV funds.

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Paragraph 14 of the final version of the report under the base erosion and profit shifting (BEPS) Action 6, “Preventing the granting of treaty benefits in inappropriate circumstances,”  indicates that the OECD will continue to examine issues related to the treaty entitlement of non-CIV funds so that the new treaty provisions included in the BEPS Action 6 address adequately the treaty entitlement of these funds. 

 

Read the OECD release.

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