The Resource Clarifying the meaning of 'benificial owner' in tax treaties

Clarifying the meaning of 'benificial owner' in tax treaties

Label
Clarifying the meaning of 'benificial owner' in tax treaties
Title
Clarifying the meaning of 'benificial owner' in tax treaties
Creator
Subject
Language
eng
Summary
This special report looks at the meaning of the term "beneficial owner" in the OECD model income tax treaty, and through a functional analysis, attempts to set reasonable and more acceptable beneficial ownership criteria
Citation source
In: Tax notes international. - Falls Church. - Vol. 72 (2013),
http://library.link/vocab/creatorName
Yoshimura, K
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • OECD Model
  • tax treaty
  • LoB
  • conduit company
Label
Clarifying the meaning of 'benificial owner' in tax treaties
Instantiates
Publication
Label
Clarifying the meaning of 'benificial owner' in tax treaties
Publication

Library Locations

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