Related Books

Beneficial Ownership: Recent Trends
Language: en
Pages: 367
Authors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Categories: Conflict of laws
Type: BOOK - Published: 2013 - Publisher: IBFD

DOWNLOAD EBOOK

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
Beneficial Ownership in International Tax Law
Language: en
Pages: 448
Authors: Angelika Meindl-Ringler
Categories: Law
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.

DOWNLOAD EBOOK

In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Beneficial Ownership in International Taxation
Language: en
Pages: 385
Authors: Kuźniacki, Błażej
Categories: Law
Type: BOOK - Published: 2022-08-12 - Publisher: Edward Elgar Publishing

DOWNLOAD EBOOK

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in internation
Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS
Language: en
Pages: 474
Authors: Ravikant Gupta
Categories: Business & Economics
Type: BOOK - Published: 2017-06-15 - Publisher: Bloomsbury Publishing

DOWNLOAD EBOOK

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
Preventing Treaty Abuse
Language: en
Pages: 473
Authors: Daniel Blum
Categories: Law
Type: BOOK - Published: 2016-09-19 - Publisher: Linde Verlag GmbH

DOWNLOAD EBOOK

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