The OECD has published a compilation of the comments received on its draft examples, published in January, to illustrate the interaction between BEPS Action 6 (preventing the granting of treaty benefits in inappropriate circumstances) and non-collective-investment-vehicle funds, to inform development of the principal purposes test rule. See http://bit.ly/2ovQju3.
The OECD has published a compilation of the comments received on its draft examples, published in January, to illustrate the interaction between BEPS Action 6 (preventing the granting of treaty benefits in inappropriate circumstances) and non-collective-investment-vehicle funds, to inform development of the principal purposes test rule. See http://bit.ly/2ovQju3.
