Check nearby libraries
Buy this book
The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner".
Check nearby libraries
Buy this book
Showing 1 featured edition. View all 1 editions?
Edition | Availability |
---|---|
1 |
aaaa
Libraries near you:
WorldCat
|
Book Details
Table of Contents
Edition Notes
Based on papers presented at a conference organized in Vienna in May 2013.-- Preface, p. 12.
Includes bibliographical references.
Classifications
The Physical Object
ID Numbers
Community Reviews (0)
Feedback?History
- Created November 12, 2020
- 1 revision
Wikipedia citation
×CloseCopy and paste this code into your Wikipedia page. Need help?
November 12, 2020 | Created by MARC Bot | Imported from Library of Congress MARC record |