Logotipo Wolters Kluwer Logotipo Wolters Kluwer
Añadir a favoritos

Beneficial Ownership in International Tax Law

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
Libros
Angelika Meindl-Ringler
Julio 2016
978-904-1168-33-7
Kluwer Law International
Sé el primero opinar sobre este producto
Biblioteca Digital smarteca
180,29 €
(IVA Inc.)

Adquiera el libro electrónico de esta obra para consultarlo en nuestra Biblioteca Digital Inteligente smarteca

¿Todavía tienes dudas?

Nosotros te llamamos

Puedes llamarnos por teléfono al 91 602 01 82 o contactar con nosotros pulsando
aquí

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.

List of Abbreviations

Acknowledgements

CHAPTER 1 Introduction

CHAPTER 2 General Rules and Principles concerning the Interpretation of Tax Treaties

CHAPTER 3 Beneficial Ownership in the OECD Model

CHAPTER 4 Scholarly Discussion

CHAPTER 5 Country Reports

CHAPTER 6 A Domestic Law Meaning of Beneficial Ownership?

CHAPTER 7 Beneficial Ownership in EU Legislation

CHAPTER 8 Other Aspects to Consider in Determining the Meaning of Beneficial Ownership

CHAPTER 9 Specific Approaches to Beneficial Ownership and Their Particularities

CHAPTER 10 How Should Beneficial Ownership Ideally Be Interpreted?

CHAPTER 11 Conclusion: Back to the Roots!

Bibliography

Table of Cases

Index

Angelika Meindl-Ringler
Logo Wolters Kluwer

USO DE COOKIES

Utilizamos cookies propias y de terceros para mejorar nuestros servicios y mostrarle publicidad relacionada con sus preferencias mediante el análisis de sus hábitos de navegación. Si continúa navegando, consideramos que acepta su uso. Puede obtener más información, o bien conocer cómo cambiar la configuración, en nuestra Política de cookies