Double taxation treaties: OECD consultation on non-collective investment vehicles (non-CIVs)

The OECD is consulting until 22 April 2016 on a number of specific questions concerning how the new treaty provisions included in the report on Action 6 of the BEPS action plan might affect the treaty entitlement of non-collective investment vehicles (non-CIVs). BEPS Action 6 looks at preventing the application of treaty benefits in inappropriate circumstances. See www.bit.ly/1ThqolK.