Beneficial Ownership Recent Trends
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Language: en
Pages: 367
Pages: 367
Type: BOOK - Published: 2013 - Publisher: IBFD
The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor co
Language: en
Pages: 448
Pages: 448
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.
In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Language: en
Pages: 385
Pages: 385
Type: BOOK - Published: 2022-08-12 - Publisher: Edward Elgar Publishing
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in internation
Language: en
Pages: 474
Pages: 474
Type: BOOK - Published: 2017-06-15 - Publisher: Bloomsbury Publishing
About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that trans
Language: en
Pages: 473
Pages: 473
Type: BOOK - Published: 2016-09-19 - Publisher: Linde Verlag GmbH
Analysis of notion, roots und measures of treaty abuse The OECD initiative on Base Erosion and Profit Shifting has put the issue of treaty abuse and the means t