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

Journal
Scherleitner, M.
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 10
FormatPDF
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40
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45
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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.