TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

BEPS consultation on the treaty entitlement of non-Collective Investment Vehicle funds

The OECD has invited responses to its consultation document on issues and suggestions on the tax treaty entitlement of non-CIV (Collective Investment Vehicle) funds.

The consultation document and the responses received will be discussed at the May 2016 meeting of Working Party 1 of the OECD Committee on Fiscal Affairs. Responses should be sent by 22 April 2016 at the latest by email to taxtreaties@oecd.org.