Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
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The work Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
Resource Information
The work Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
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- eng
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- The interpretation of the concept of 'beneficial ownership' in the field of cross-border taxation is the subject of dispute among the international community. From 1977 onwards, a major question is how beneficial ownership should be defined for tax treaty purposes. After the concept of beneficial ownership was included in the EU's Interest and Royalties Directives, the same question arose for the interpretation of the concept from an EU perspective. The authors examine both the OECD and EU concepts separately from a historical and teleological perspective and attempt to find common grounds for interpretation, especially after the European Court of Justice judgment in the Danish cases. They conclude their research by suggesting potential ways forward for a better alignment of the OECD's and EU's interpretation of the beneficial ownership concept
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 49 (2021), no. 3 ; p. 254-277
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- English
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