On 6 January 2017, the OECD published a discussion draft on the follow-up work on the interaction between the tax treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds.
The discussion draft has been prepared to provide stakeholders with information on the subsequent developments in the work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds, including the conclusions reached at th…