The Resource Beneficial ownership and tax treaties : a French view

Beneficial ownership and tax treaties : a French view

Label
Beneficial ownership and tax treaties : a French view
Title
Beneficial ownership and tax treaties : a French view
Creator
Subject
Language
eng
Summary
In this article, the author considers the nature and implications of the concept of beneficial ownership contained in French tax treaties and discusses whether or not, in light of the case law, it may apply independently from the domestic concept of abuse of law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Gouthière, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • tax treaty
  • abuse of law
  • case law
Label
Beneficial ownership and tax treaties : a French view
Instantiates
Publication
Label
Beneficial ownership and tax treaties : a French view
Publication

Library Locations

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