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The Resource Beneficial ownership of royalties in bilateral tax treaties

Beneficial ownership of royalties in bilateral tax treaties

Label
Beneficial ownership of royalties in bilateral tax treaties
Title
Beneficial ownership of royalties in bilateral tax treaties
Creator
Subject
Summary
In-depth analysis of the meaning of beneficial ownership in respect of royalties. By referring to the history and circumstances surrounding the decision to adopt the notion of beneficial ownership as an anti- treaty abuse measure, and by following the steps for treaty interpretation as prescribed by the Vienna Convention on the Law of Treaties, the author concludes that the meaning of beneficial ownership as determined can be applied universally for tax treaty purposes
http://library.link/vocab/creatorName
Toit, C.P du
Language note
English
http://library.link/vocab/subjectName
  • royalties
  • beneficial ownership
  • tax treaty
  • intellectual property
Label
Beneficial ownership of royalties in bilateral tax treaties
Instantiates
Publication
Extent
280 p.
Isbn
9789076078304
Label
Beneficial ownership of royalties in bilateral tax treaties
Publication
Extent
280 p.
Isbn
9789076078304

Library Locations

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