On 22 April 2016, the OECD published comments received on a public discussion draft on the tax treaty entitlement of non-CIV (Collective Investment Vehicle) funds, which is part of the follow-up work for BEPS Project Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances). The discussion draft covers concerns on how the new provisions included in the Action 6 Report could affect the treaty entitlement of non-CIV funds, as well as possible ways of addressing these …