- Suggested treaty benefits approaches for collective investment vehicles (CIVs) and its investors under the OECD MTC 2010 update
- Volume | Issue number
- 39 | 5
- Number of pages
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
Collective investment vehicles (CIVs) are specifically addressed in the 2010 update of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (MTC) and the commentary thereto. Attention is paid to the tax treaty position of CIVs in an international context. The main question is whether a CIV is treaty-eligible and, if not, whether the investors in the CIV are allowed to claim some kind of treaty protection in lieu of the CIV. In this paper, the author addresses the specific approaches laid down in the 2010 commentary to the OECD MTC to cope with the problems that arise if the normal rules are applied to CIVs.
If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library, or send a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible.