Current BEPS Action Items for Asset Managers

Likely outcomes deserving immediate attention

ANNA BURCHNER, PARTNER, CMS

For asset managers including managers of Alternative Investment Funds (AIFs) the Base Erosion and Profit Shifting project (BEPS) is a particular issue. Many outcomes will likely affect this industry, but those regarding permanent establishments (PE), tax treaty shopping and transfer pricing deserve immediate attention.

Why now?
The Multilateral Instrument (MLI), designed to affect many of the tax treaty based BEPS changes, was...

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