On January 6, 2017 the OECD published a Public Discussion Draft on non-CIV examples. The Discussion Draft was follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds.

The following draft examples were included in the Public Discussion Draft published on January 6, 2017:

·   Regional investment platform example

·   Securitisation company example

·   Immovable property non-CIV fund example

Interested parties had until February 3, 2017 to submit their comments. The draft examples and the comments received will be discussed by Working Party 1 at its February 2016 meeting. On March 24, 2017 the OECD published a compilation of the comments it received on the discussion draft.

Click here to be forwarded to the comments received on Public Discussion Draft: “BEPS ACTION 6 Discussion Draft on non-CIV examples” as published by the OECD on March 24, 2016.

Click here to be forwarded to the Public Discussion Draft titled: “BEPS ACTION 6 Discussion Draft on non-CIV examples” as released by the OECD on January 6, 2017.

Are you looking for other BEPS documents then have a look at our BEPS LIBRARY, which is very complete.

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