Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Merten, M.

Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1

Journal

Author

Merten, M.

Country

European Union; International; OECD

Published Date

21 January 2019

Issue

Bulletin for International Taxation 2019 (Volume 73), No. 2

DOI

https://doi.org/10.59403/3mgpk6a

Document

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In Part 1 of this article, the author reviews the taxation of investment funds in light of the various changes and reforms proposed by the OECD/G20 BEPS initiative.

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Taxation of Investment Funds Following the OECD Base Erosion and Profit Shifting Initiative – Part 1