Suggested treaty benefits approaches for collective investment vehicles (CIVs) and its investors under the OECD MTC 2010 update
| Authors |
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| Publication date |
2011
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| Host editors |
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| Book title |
The 2010 OECD updates
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| Book subtitle |
Model tax convention & Transfer pricing guidelines: a critical review
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| ISBN |
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| Series |
Series on international taxation
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| Pages (from-to) |
83-99
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| Publisher |
Alphen aan den Rijn: Wolters Kluwer
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| Organisations |
-
Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
Collective Investment Vehicles (CIVs) are specifically addressed in the 2010 update of the 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 chapter 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.
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| Document type |
Chapter
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| Language |
English
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