OECD Report on the Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles

This article considers the report of the OECD Committee on Fiscal Affairs, released on 31 May 2010, on “The Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles”. In addition to providing background information on collective investment vehicles, the author addresses the application to collective investment vehicles of current treaty rules and possible alternatives under the Report.