The Resource Beneficial ownership : concept, history and perspective

Beneficial ownership : concept, history and perspective

Label
Beneficial ownership : concept, history and perspective
Title
Beneficial ownership : concept, history and perspective
Creator
Subject
Language
eng
Summary
This article traces the evolution of the beneficial ownership concept, both internationally and within the European Union, in the context of two decisions of the Swiss Supreme Court handed down in May 2015, wherein it was held that two Danish banks, involved in derivative transactions, should be denied a withholding tax refund, as they are not the beneficial owners
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
Poiret, C
Language note
English
http://library.link/vocab/subjectName
  • case law
  • beneficial ownership
  • derivative financial instrument
  • withholding tax
Label
Beneficial ownership : concept, history and perspective
Instantiates
Publication
Label
Beneficial ownership : concept, history and perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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