The Resource Beneficial owner proposals : not so beneficial

Beneficial owner proposals : not so beneficial

Label
Beneficial owner proposals : not so beneficial
Title
Beneficial owner proposals : not so beneficial
Creator
Subject
Language
eng
Summary
There has been a significant rise in controversy around the world in recent years centred on the topic of the beneficial owner test which appears in the dividends, interests and royalties articles of most double tax treaties. This article explores the work of the OECD in this area and what the future holds, calling for greater clarity on the concept. It looks at the OECD work, the revised proposals (October 2012), the impact of the proposals and the OECD consultation
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Collier, R.S
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • OECD Model
  • tax treaty
Label
Beneficial owner proposals : not so beneficial
Instantiates
Publication
Label
Beneficial owner proposals : not so beneficial
Publication

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