The Resource Can distributable ledger technology be part of the future withholding tax solution?

Can distributable ledger technology be part of the future withholding tax solution?

Label
Can distributable ledger technology be part of the future withholding tax solution?
Title
Can distributable ledger technology be part of the future withholding tax solution?
Creator
Subject
Language
eng
Summary
In this note, the authors discuss the practical issues beneficial owners holding portfolio investments and financial intermediaries providing services face when making treaty claims, the latest developments on this from a national and international perspective, and how new innovative technology may be the way to resolve these issues
Citation source
In: European taxation. - Amsterdam. - Vol. 61 (2021), no. 11 ; p. 503-506
http://library.link/vocab/creatorName
  • Radcliffe, P
  • Yung, C
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • portfolio investment
  • foreign investment
  • intermediary
  • tax treaty
  • withholding tax
  • tax technology
  • TRACE Project (OECD)
Label
Can distributable ledger technology be part of the future withholding tax solution?
Instantiates
Publication
Label
Can distributable ledger technology be part of the future withholding tax solution?
Publication

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