On March 24, 2016 the OECD released a consultation document on the treaty entitlement of non-Collective Investment Vehicle (CIV) Funds. The release of the consultation document was a follow-up to the Final Report on Action 6 of the OECD’s BEPS project (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6: 2015 Final Report) that was released on October 5, 2015. The consultation period closed on April 22, 2016. The OECD has now published the public comments it received on the discussion draft.

 

The OECD put the comments it received from 40 organizations/persons together in a 513 page document.

 

Click here to be forwarded to the public comments as published by the OECD.

 

Click here to be forwarded to the “Public Discussion Draft – TREATY ENTITLEMENT OF NON-CIV FUNDS” as published by the OECD on March 24, 2016.

 

Are you looking for other BEPS documents then have a look at our BEPS LIBRARY, which is very complete.

 

 

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