Ensuring appropriate treaty relief for collective investment vehicles Keith Lawson and Katie Sunderland Electrónico
By: Lawson, Keith
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Contributor(s): Sunderland, Katie.
Material type: 
ArticlePublisher: 2019Subject(s): INSTITUCIONES DE INVERSION COLECTIVA | INVERSIONES | DESGRAVACIONES FISCALES | ELUSION FISCAL
In:
Bulletin for International Taxation v. 73, n. 6/7, June/July 2019Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/6/7-9 (Browse shelf) | Available | BIT/2019/6/7-9 |
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.
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