Beneficial Ownership in International Tax Law
| Författare: | Meindl-Ringler Angelika |
| Titel: | Beneficial Ownership in International Tax Law |
| Utgivningsår: | 2016 |
| Omfång: | 424 sid. |
| Förlag: | Kluwer |
| ISBN: | 9789041168337 |
| Produkttyp: | Inbunden |
| Ämnesord: | Skatterätt |
Pris: 2329 SEK exkl. moms 
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 Beneficial Ownership in International Tax Law compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. In International Tax Law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This is a book dedicated to establishing how beneficial ownership should ideally be interpreted ultimately shedding a clearer light than has heretofore been available on the meaning of the term. |