The Resource Swiss court challenges fundamental OECD tax principle

Swiss court challenges fundamental OECD tax principle

Label
Swiss court challenges fundamental OECD tax principle
Title
Swiss court challenges fundamental OECD tax principle
Creator
Subject
Language
  • eng
  • eng
Summary
The OECD has updated the commentaries on the Model Tax Convention (commentaries) seeking to clarify the concept of beneficial ownership in tax treaties. This article explores beneficial ownership issues arising from the "Swiss Swap' case
Citation source
In: International tax review. - London. - Vol. 26 (2015),
http://library.link/vocab/creatorName
Hermann, C
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model Commentaries
  • beneficial ownership
  • case law
  • swap
Label
Swiss court challenges fundamental OECD tax principle
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2015/G-I/ITREVIEW/5_25-26.zip
Publication
Note
20150729

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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