Tax treaties

Public comments received on discussion draft on treaty entitlement of non-CIV funds


22/04/2016 - On 24 March 2016, comments were invited to the questions included in a consultation document on issues and suggestions on the tax treaty entitlement of non-CIV (Collective Investment Vehicle) funds.

Commentators were invited to respond to the specific questions included in this consultation document in order to facilitate the analysis of these concerns and suggestions. The consultation document and the responses received are to be discussed at the May 2016 meeting of Working Party 1 of the OECD Committee on Fiscal Affairs.

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