The BEPS Monitoring Group

Monitoring measures to end base erosion and profit shifting by transnational corporations

Action 1 4
Action 10 6
Action 11 1
Action 12 1
Action 13 1
Action 14 3
Action 15 3
Action 3 1
Action 4 3
Action 5 2
Action 6 5
Action 7 5
Action 8 8
Action 9 2
Action Plan 2
Digital Economy 1
Enlarged Framework 2
Unitary Taxation 5
minimum tax 1

November 2013 2
January 2014 1
February 2014 1
April 2014 3
May 2014 2
June 2014 1
September 2014 1
October 2014 1
January 2015 3
February 2015 6
March 2015 1
May 2015 4
June 2015 4
October 2015 2
January 2016 3
March 2016 1
April 2016 1
July 2016 2
August 2016 3
September 2016 1
February 2017 1
March 2017 1
May 2017 1
June 2017 2
September 2017 2
October 2017 2
February 2018 2
June 2018 2
September 2018 3
October 2018 1
December 2018 1
February 2019 1
March 2019 2
May 2019 2
September 2019 1
November 2019 2
December 2019 1
March 2020 1
June 2020 1
October 2020 2
December 2020 1
March 2021 2
April 2021 1
July 2021 1
October 2021 1
February 2022 2
March 2022 1
April 2022 1
June 2022 2
August 2022 1
January 2023 3
July 2023 1
February 2024 1

Treaty Entitlement of Non-Collective Investment Vehicle Funds

The BMG has now made a submission to the consultation on Non-CIV Funds, under BEPS Action 6 on preventing the granting of treaty benefits in inappropriate circumstances.

Action 6BEPS Monitoring GroupApril 24, 2016BEPS, BMG, multinational companies, OECD request for comments, tax evasion and avoidanceComment