Lawson, Keith
Ensuring appropriate treaty relief for collective investment vehicles Electrónico / Keith Lawson and Katie Sunderland .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the strong policy rationale for providing collective investment vehicles (CIVs) with effective mechanisms for claiming tax treaty relief, with special emphasis on the implications for CIVs of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
INSTITUCIONES DE INVERSION COLECTIVA
INVERSIONES
DESGRAVACIONES FISCALES
ELUSION FISCAL
Sunderland, Katie
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019
Ensuring appropriate treaty relief for collective investment vehicles Electrónico / Keith Lawson and Katie Sunderland .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors examine the strong policy rationale for providing collective investment vehicles (CIVs) with effective mechanisms for claiming tax treaty relief, with special emphasis on the implications for CIVs of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative.
INSTITUCIONES DE INVERSION COLECTIVA
INVERSIONES
DESGRAVACIONES FISCALES
ELUSION FISCAL
Sunderland, Katie
Bulletin for International Taxation 0007-4624v. 73, n. 6/7, June/July 2019