The Resource Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?

Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?

Label
Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
Title
Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
Creator
Subject
Language
eng
Summary
The 2012 OECD proposals on beneficial ownership aim to remove the existing ambiguity and differences in interpretation of this concept. This contribution contains an assessment of the proposals taking into account the historical development of the concept and case law from various countries. Some further amendments are proposed that will help to achieve a uniform interpretation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Gooijer, J
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • tax treaty
  • OECD Model
  • case law
Label
Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
Instantiates
Publication
Label
Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
Publication

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