The Granting of Treaty Benefits With Respect to the Income of Collective Investment Vehicles

On 9 December 2009, the OECD Committee on Fiscal Affairs released for public comment a Public Discussion Draft of a Report which contains proposed changes to the Commentary on the OECD Model Tax Convention dealing with the question of the extent to which either collective investment vehicles (CIVs) or their investors are entitled to treaty benefits on income received by the CIVs. The OECD has now published the comments received on this consultation draft, which can be downloaded by clicking on the links below:

Araki, Satoru
EFAMA (European Fund and Asset Management Association)
Ernst & Young
Febelfin (Belgian Financial Sector Federation)
French Banking Federation (FBF)
Investment Funds Institute of Canada
Investment Management Association (IMA)
Korea’s CIV Consultation Group (KC2G)
Maisto e Associati
VÖIG (Austrian Association of Investment Fund Management Companies)