The Resource The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner

The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner

Label
The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner
Title
The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner
Creator
Subject
Language
eng
Summary
This article comments on the operation of the beneficial owner condition that is included in the final agreement on taxation of savings between Switzerland and the European Union. The final agreement fully reflects the draft version and poses interesting questions on the meaning of beneficial owner, especially in the light of the Federal Tax Administration implementation guidelines that deal with fiduciary arrangements and trust
Citation source
In: Tax planning international : European Union focus. - London. - Vol. 7 (2005),
http://library.link/vocab/creatorName
Greco, E.F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • savings
  • beneficial ownership
  • trust
  • fiduciary
Label
The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner
Instantiates
Publication
Label
The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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