The Resource Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings

Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings

Label
Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings
Title
Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings
Creator
Subject
Language
eng
Summary
This article analyses the definition of "beneficial owner", as it appears in the negotiated text of the European Union-Swiss draft agreement, that will introduce in Switzerland equivalent measures to those provided by Council Directive 2003/48/EC on the taxation of savings
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 6 (2004),
http://library.link/vocab/creatorName
  • Greco, E.F
  • Barbagelata, G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • savings
  • treaty interpretation
Label
Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings
Instantiates
Publication
Label
Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings
Publication

Library Locations

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