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The Resource Beneficial ownership in international tax law

Beneficial ownership in international tax law

Label
Beneficial ownership in international tax law
Title
Beneficial ownership in international tax law
Creator
Subject
Language
eng
Summary
This book examines the beneficial ownership requirement. It compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU. It provides a specific analysis of the use and interpretation in a domestic law and treaty context in numerous jurisdictions, with particular emphasis on the UK, Australia, the USA and Germany. The book touches on such aspects as the following: historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model; rules of double taxation conventions; application of the OECD Action Plan on base erosion and profit shifting (BEPS); the problem of so-called "white income"; use of substance-over-form principle; attribution of income rules; and the role of agents, nominees, and conduit companies
http://library.link/vocab/creatorName
Meindl-Ringler, A
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on International Taxation
Series volume
vol. 58
http://library.link/vocab/subjectName
  • beneficial ownership
  • treaty interpretation
  • Vienna Convention on the Law of Treaties
  • tax treaty
  • international tax law
  • cross-border transaction
  • treaty benefits
  • OECD Model
  • BEPS Action Plan
  • substance over form
  • allocation of income
  • agent
  • nominee
  • conduit company
Label
Beneficial ownership in international tax law
Instantiates
Publication
Extent
xiv, 424 p.
Isbn
9789041168337
Label
Beneficial ownership in international tax law
Publication
Extent
xiv, 424 p.
Isbn
9789041168337

Library Locations

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