The Resource Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity

Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity

Label
Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
Title
Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
Creator
Subject
Language
eng
Summary
This article seeks to analyse beneficial ownership from the perspective of tax treaties, as well as under Indian tax law. It also seeks to examine how the concept is being applied to investment structures and swap transactions like offshore derivative instruments, and under what circumstances treaty benefits may be denied on the basis of beneficial ownership
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 15 (2013),
http://library.link/vocab/creatorName
Sancheti, R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • derivative financial instrument
  • tax treaty
  • case law
Label
Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
Instantiates
Publication
Label
Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
Publication

Library Locations

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