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EFAMA Comments OECD Reports on Pillars One and Two Blueprints

Tax & Accounting
13 December 2020 | Policy position
Tax & Accounting
EFAMA Comments on OECD Reports on Pillar One and Pillar Two Blueprints

The fund and asset management industry is a highly regulated industry operating under significant and specific legal, regulatory, transfer pricing and tax frameworks. 


Pillar 1: Investment funds are structured as tax neutral investment pooling vehicles as a matter of
public policy.


Pillar 2: The role that investment funds play in providing investors with a diversified portfolio and global market access is essential.

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