Collective Investment Vehicles - Tax Issues

Please see below the list of documents available on Collective Investment Vehicles.

• OECD approves the 2010 Update to the Model Tax Convention (22 July 2010)
• OECD releases Report on Granting of Treaty Benefits with respect to the income of Collective Investment Vehicles (31 May 2010)
• Comments on the Public Discussion Draft “The Granting of Treaty Benefits With Respect to the Income of Collective Investment Vehicles” (February 2010)
• OECD releases Draft Documentation for Cross-Border Tax Claims (8 February 2010)
• OECD releases Report on Granting of Treaty Benefits with respect to the income of Collective Investment Vehicles (9 December 2009)
• Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors (June 2009)
• OECD releases Reports Relating to Claims for Treaty Benefits by Portfolio Investors (January 2009)
• OECD Provides Update on Work on Treaty Relief for Collective Investment Vehicles and Other Portfolio Investors (July 2008)
• First Meeting of the Informal Consultative Group on the Taxation of Collective Investment Vehicles (9-10 May 2007)
• Mandate (May 2007)
• OECD Launches Project on Taxation of Collective Investment Vehicles (18 December 2006)
• CTP Third Roundtable on Collective Investment Vehicles (1-2 February 2006)

For further post-2009 developments on Collective Investment Vehicles, visit the page on the Treaty Relief and Compliance Enhancement (TRACE) Project. For further information, please contact Patricia Brown.