The Resource Beneficial ownership in international financing structures

Beneficial ownership in international financing structures

Label
Beneficial ownership in international financing structures
Title
Beneficial ownership in international financing structures
Creator
Subject
Language
eng
Summary
This article analyses the meaning of beneficial ownership in international group financing, including tax treaties, the Interest and Royalties Directive, and Danish tax law. The analyses tries to provide an improved basis for assessing the risks faced by groups and private equity funds while examining the opportunities available to the Danish tax authorities under current law to challenge existing financing structures using foreign conduit companies
Citation source
In: Tax notes international. - Falls Church. - Vol. 50 (2008),
http://library.link/vocab/creatorName
  • Bundgaard, J
  • Winther-Sørensen, N
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • tax treaty
  • Interest and Royalties Directive
  • ECJ case law
  • case law
Label
Beneficial ownership in international financing structures
Instantiates
Publication
Label
Beneficial ownership in international financing structures
Publication

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      52.37366609999999 4.9336932
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