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OECD publishes comments on BEPS Action 6 and non-CIV funds

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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

Issue: 1348
Categories: News