Volume 39 (2011) / Issue 6/7

Florian Haase, 'Treaty Entitlement of Investment Funds: The German Perspective' (2011) 39 Intertax, Issue 6/7, pp. 337–342

Abstract

The application of tax treaties to investment funds has rarely been discussed in academic writing, even on an international level. This holds true not only for the treaty entitlement of such vehicles but also for the questions of, for example, whether funds can be subject to withholding taxes, whether they can be regarded as beneficial owners, or which rules should be applied in triangular cases. While there are few papers1 from a comparative law perspective that deal with the subject in general, this article focuses on the treaty entitlement of investment funds from a German perspective. The findings are based on recent developments in German national tax law, as well as on the 2010 update to the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention and the corresponding Commentary.

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ISSN: 0165-2826
ID: TAXI2011038