beneficial ownership
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beneficial ownership
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- "Beneficial owner" - a Danish perspective
- "Beneficial owner" in the contect of Bulgarian withholding taxation : mission (im)possible
- "Beneficial ownership" - defeat to Danish tax authorities
- (Un)tangling tax avoidance under the Interest and Royalties Directive : the opinion of AG Kokott in N Luxembourg 1
- A "cláusula de beneficiário efetivo" : limites à sua aplicação
- A AG v Federal Tax Administration : A-7299/2016
- A Danish perspective on the concept of beneficial ownership
- A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
- A Plc v Federal Tax Administration Case 2C_880/2018
- A closer look at Luxembourg's nondeductibility of payments draft law
- A comprehensive analysis of proposals to amend the Interest and Royalties Directive - part 1
- A cross-country perspective on beneficial ownership - Part 1
- A cross-country perspective on beneficial ownership - Part 2
- A curious Italian Supreme Court decision on cross-border dividend distributions
- A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
- A new challenge for accounts payable : FATCA
- A practitioner's guide to FATCA and NRA withholding statements
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- A._SÀRL v Federal Tax Administration (beneficial ownership) : Case 2C_209/2017
- Abuse of law under EU Directives
- Aggressive tax planning : an analysis from an EU perspective
- Aktuelle Fragen des schweizerischen Steuerrechts : Festgabe für Prof. em. Dr. Urs R. Behnisch
- Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- An Italian perspective on beneficial ownership and financial subholding companies
- An Italian perspective on the beneficial ownership concept
- An Italian perspective on the concept of beneficial ownership
- An end of a journey or a new beginning? The 2012 trilogy of Supreme Court decisions on international tax
- An update on the concept of beneficial ownership from an Italian perspective
- Anti-avoidance developments in selected Asian jurisdictions
- Anti-dividend-stripping rules in the Netherlands
- Art. 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) : when clarifications raise further doubts
- Assessment of beneficial ownership in China
- Ausgewählte Aspekte zum wirtschaftlichen Eigentümer : Gesetzliche Regelungen und Erlass kritisch hinterfragt
- Australia's twin-track approach to treaty shopping
- Auswirkungen einer Verpflichtung zur Weiterleitung passiver Einkünfte auf eine DBA-rechtliche Quellensteuerreduktion = consequences of an obligation to pass on income on a reduction of source taxes according to tax treaty law
- BEPS aftermath : mechanisms to curtail treaty shopping and abuse
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- Begriff und Identifizierung des Beneficial Owners im Zusammenhang mit den US-Quellensteuerregelungen ab 1.1.2001 (Teil 1)
- Begriff und Identifizierung des Beneficial Owners im Zusammenhang mit den US-Quellensteuerregelungen ab 1.1.2001 (Teil 2)
- Beneficial owner - the debate continues
- Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
- Beneficial owner proposals : not so beneficial
- Beneficial ownership
- Beneficial ownership
- Beneficial ownership
- Beneficial ownership
- Beneficial ownership
- Beneficial ownership - a French perspective
- Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
- Beneficial ownership : U.K. court of appeal in the case of Indofood International Finance
- Beneficial ownership : an international perspective
- Beneficial ownership : concept, history and perspective
- Beneficial ownership : current trends
- Beneficial ownership : handle with care
- Beneficial ownership : recent scrutiny of offshore derivative instruments and case for clarity
- Beneficial ownership : recent trends
- Beneficial ownership and Dutch transfer tax
- Beneficial ownership and derivatives : has the Swiss Federal Supreme Court decision in the SMI Futures case put an end to 'cash-futures arbitrage'?
- Beneficial ownership and place of effective management : clarification required
- Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
- Beneficial ownership and tax treaties : a French view
- Beneficial ownership and the OECD Model
- Beneficial ownership and the Swiss-E.U. draft agreement on taxation of savings
- Beneficial ownership and the contractual obligation of an interposed company to pass on income
- Beneficial ownership as a treaty anti-avoidance tool?
- Beneficial ownership in China's corporate income tax regime
- Beneficial ownership in Esperanto
- Beneficial ownership in Italy
- Beneficial ownership in Russian tax law
- Beneficial ownership in a corporate context : what is it, when is it lost, where does it go?
- Beneficial ownership in international financing structures
- Beneficial ownership in international tax law
- Beneficial ownership in liquidations (an essay in support of wood preservation)
- Beneficial ownership in tax law and tax treaties
- Beneficial ownership in tax treaties: judicial interpretation and the case for clarity
- Beneficial ownership interpreted, to what extent are the OECD and the EU on the same wavelength?
- Beneficial ownership lacks proper meaning
- Beneficial ownership of Danish deemed dividend distributions
- Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
- Beneficial ownership of royalties in bilateral tax treaties
- Beneficial ownership rules take root in China
- Beneficial ownership à la Russe : the effect on eurobonds and other business structures
- Beneficial ownership, conduit company and treaty shopping : is a capital gains exemption still available in China?
- Beneficial ownership, tax abuse and legal pluralism : an analysis in light of the CJEU's judgment concerning the Danish cases on interest
- Beneficial ownership: HMRC's draft guidance on interpretation of the Indofood decision
- Beneficiario efectivo : Análisis de la STJUE de 26 de febrero de 2019, asuntos acumulados C-115/16, C-118/16, C-119/16 y C-299/16
- Beneficiario efectivo, cláusulas generales antiabuso, Directivas UE, CDI y "sentencias danesas" del TJUE : cómo integrar las piezas evitando conflictos e inseguridad jurídica (que no elimina el caso Colgate) = Beneficial owner, GAARs, EU directives, double tax treaties and the "Danish judgments" of the CJEU : how to put the jigsaw together (perhaps with the Colgate case) and avoid conflicts and legal uncertainty
- Beneficiario effettivo e treaty shopping : monitoraggio dei capitali, fiscalità, anti-riciclaggio
- Benficial ownership and derivatives : an analysis of the decision of the Swiss Federal Supreme Court concerning total return swaps (Swiss swaps case)
- Besteuerung von Stock Options im US-Steuerrecht aus Sicht der Begünstigten
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- Bilateral income tax treaty between Brazil and South Africa
- Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
- Brevi note sul significato convenzionale del concetto di beneficiario effettivo
- Brevi note sulla qualifica del soggetto come "beneficiario effettivo" prevista dal Modello di Convenzione OCSE
- Bulgarian courts divided on concept of beneficial ownership
- Bénéficiaire effectif et mesures anti-abus dans la fiscalité internationale : tour d'horizon de la Suisse
- CE 29 décembre 2006 no. 283314 : Bank of Scotland
- CJEU - recent developments in direct taxation 2016
- CJEU - recent developments in direct taxation 2018
- CJEU - recent developments in direct taxation 2019
- CJEU decisions on tax avoidance and conduits : more questions than answers
- CPT custodian and the effect of trustee recoupment rights on the taxation of beneficiaries
- CRS and beneficial ownership registers - a call to action
- Canada and treaty shopping - from then to now
- Canada takes aim at concept of beneficial ownership
- Canada's Prévost decision : the world is watching
- Capital gains rollovers in Korea (Rep.)
- Casenote - No change in beneficial ownership of land despite change in effective control of land-owning trustee company
- Casenote - determining beneficial ownership
- Cash pooling arrangements - a Romanian tax perspective
- Cash repatriation in China
- Catching changes in "beneficial ownership"
- Central Register as a model instrument to unveil beneficial owners for tax purposes
- Challenges of China's double tax agreements
- Charitable donation or distribution?
- China and BEPS : from norm-taker to norm-shaker
- China positioning tax system to attract investment
- China's new beneficial ownership rules create tax saving opportunities
- China's tax treaties and beneficial ownership : innovative control of treaty shopping or inferior law-making damaging to international law?
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : comment on the April 2011 discussion draft
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Clarifying the meaning of 'benificial owner' in tax treaties
- Clarity, opacity and beneficial ownership
- Classification of cost allocation agreements
- Classification of exempt organizations under U.S. FATCA, U.K. IGA, and OECD CRS
- Clear views
- Comentario a la SAN de 30 de noviembre de 2018 en el Caso Colgate Palmolive : ajustes colaterales derivados de una regularización de precios de transferencia que determinan el afloramiento de un "royalty" y su tributación con arreglo al CDI del "beneficiario efectivo de segundo nivel" = Commentary to the High National Court ruling of November 30, 2018 in the Colgate palmolive Case : collateral tax adjustments derived from transfer pricing regularisations determining the taxation of embedded royalties at the level of the beneficial owner
- Commissioner for the South African Revenue Service v Krok and another : case number 1319/13
- Commissioner of Taxation v Linter Textiles Australia Ltd (in liquidation) : [2003] FCAFC 63
- Common Reporting Standard and EU beneficial ownership registers : inadequate protection of privacy and data protection
- Compatibility with the international meaning of beneficial ownership
- Concept of beneficial owner in tax treaties : separating the wheat from the chaff through case law method internationally
- Conceptual aspects of beneficial ownership in the context of property law
- Conceptual problems of beneficial ownership and the corporate veil
- Conceptual problems of beneficial ownership in respect of agents and nominees
- Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties
- Consequences of the Hague Trust Convention on foreign trusts in Switzerland
- Court rulings on dividend stripping and denial of Swiss tax treaty benefits
- Cross-border dividend and interest payments and holding companies - an analysis of advocate general Kokott's opinion in the Danish beneficial ownership cases
- Current tax treaty issues : 50th anniversary of the International Tax Group
- Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 1
- Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
- Czech Supreme Administrative Court on beneficial ownership
- DBA-China: Der Begriff "Nutzungsberechtigter" aus chinesischer Sicht
- Dall'accertamento dello status di beneficiario effettivo incertezze per investimenti e pianificazioni fiscali
- Danish "beneficial owner" cases - a status report
- Danish High Court decision on international holding structure
- Danish case law developments on beneficial ownership
- Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?
- Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
- Danish tax authorities prevail in recent beneficial ownership decision
- Das Konzept des Nutzungsberechtigten aus abkommensrechtlicher Sicht
- Das Konzept des beneficial owner im internationalen Steuerrecht der Schweiz: unter besonderer Berücksichtigung der Weiterleitung von abkommensbegünstigten Dividenden- und Zinseinkünften
- Das Wirtschaftliche Eigentümer Registergesetz : was ändert sich für Steuerberater und Wirtschafsprüfer?
- De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
- De Nederlandse bepalingen tegen dividendstripping in het BEPS-tijdperk
- De interest- en royaltyrichtlijn
- De interpretatie van het begrip "beneficial ownership" onder het OESO-Modelverdrag : ondanks meer internationale rechtspraak blijft de onduidelijkheid
- De verre uiteindelijk gerechtigde en beneficial owner in de verdragen
- Denmark : new transfer pricing valuation guidelines
- Denmark's High Court rules for taxpayer in beneficial ownership case
- Denmark: new tax optimising possibility - real property
- Deputy Director of Income Tax (International Taxation) v AP Møller-Maersk A/S and related appeals : ITA No 5825/Mum/2006
- Der Begriff "Nutzungsberechtiger" im DBA Schweiz-Luxembourg
- Der österreichische Investmentfonds als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian investment fund as beneficial owner of U.S. securities income
- Developments on the Russian "deoffshorisation" initiative
- Die Bedeutung des OECD-Musterkommentars für die Auslegung von Doppelbesteuerungsabkommen am Beispiel des Nutzungsberechtigten (Beneficial Owner)
- Die Nutzungsberechtigung nach Paragr. 99a EStG = Beneficial ownership according to Section 99a of the Austrian Income Tax Act
- Die Zurechnung beim Finanzierungsleasing : Aktuelle Probleme und der Versuch einer Lösung
- Die ertragsteuerliche Behandlung von Trusts nach nationalem und nach DBA-Recht
- Die geplante Reform des Paragr. 50d Abs. 3 EStG im Lichte der EuGH-Rechtsprechung zum Begriff des Nutzungsberechtigten und zum Missbrauch : eine erste Analyse möglicher Auswirkungen auf die Entlastungsberechtigung anhand von Fallbeispielen
- Die österreichische Privatstiftung als Nutzungsberechtigter von US-Wertpapiererträgen = The Austrian Private Foundation as beneficial owner of U.S. securities income
- Direito tributário internacional : homenagem ao professor Alberto Xavier
- Diritto di sfruttamento dei brevetti nei trattati sulle doppie imposizioni
- Dividend income taxation under Bulgaria's tax treaties
- Dividendstripping in 2001
- ECJ rules German business tax compatible with Interest and Royalty Directive
- EU blacklist : implementation under Luxembourg domestic law
- EU national challenges the Common Reporting Standard
- Easier access to tax treaty benefits for Hong Kong companies receiving dividends from China
- Economic and Social Council : Committee of Experts on International Cooperation in Tax Matters : Fourth session : Geneva, 20-24 October 2008 | Note by the coordinator of the Subcommittee on Improper Use of Treaties : proposed amendments | Addendum: progress report of Subcommittee on Improper Use of Tax Treaties : beneficial ownership
- Economic substance for holding companies in the post-BEPS world and after ECJ recent case-law: an analysis of developments in Europe
- Effectiveness of the beneficial ownership test in conduit company cases
- Einführung in das internationale Steuerrecht der Schweiz
- El Modelo OCDE de Convenio bilateral para evitar la dobleimposición y los 'trusts'
- El abuso de los convenios internacionales en materia fiscal
- El impacto de la Ley 1819 de 2016 y sus desarrollos en el sistema tributario colombiano : tomo ll: Impuesto sobre la renta para personas naturales y tributación internacional
- El treaty shopping como fenómeno de elusión fiscal internacional en los convenios de doble imposición suscritos por Colombia
- Empfängerbenennung und der "freiwillige" Zuschlag zur Körperschaftsteuer : welche Vorteile bietet die freiwillige Entrichtung?
- Enkele fiscale aspecten rondom het fenomeen 'cashpooling' (deel 1)
- Eqiom revisited : the French Supreme Administrative Court applies the beneficial owner test under the EU Parent Subsidiary Directive
- Erwerb bei Aufhebung einer Stiftung
- Examen critique des règles de détermination du lieu de résidence du bénéficiaire effectif aux fins d'application de la loi du 17 mai 2004 transposant la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous fonds de paiements d'intérêts
- Exchange of information : issues, use and collaboration
- FATCA 2016 update: the Panama Papers and beyond
- Family foundations : a UK tax perspective
- Favourable interpretation of foreign tax credit rules
- Finland : new strict tax provision on withholding tax of dividends on nominee registered shares
- Firmenwertabschreibung und Fremdkapitalzinsenabzug bei gestaffeltem Konzernerwerb zulässig : BFG widerspricht Rz 1127 und Rz 1266af KStR
- First Danish ruling on beneficial ownership
- First Swedish case on beneficial owner
- Fiscale regularisatie voor buitenlandse "structuurgebonden" vermogens
- Flow-through holding companies in light of the Parent-Subsidiary Directive : the thin line between tax planning and tax abuse
- Foreign investment funds : change in tax regime for dividends and capital gains
- Form W-9 or W8-BEN? How to classify a dual resident taxpayer
- Fraude à la loi et Treaty Shopping : que penser de la décision Bank of Scotland?
- HR 6 april 1994 (Nr. 28638) : overeenkomst met het Verenigd Koninkrijk van Groot-Britannië en Noord-Ierland van 7 november 1980 (A- G. van Soest, noot Van Brunschot) : dividenden
- Het begrip "uiteindelijk gerechtigde" naar (Belgisch) fiscaal recht : juridische invulling houdt stand
- Het dividend- en interestartikel vanuit het Belgisch perspectief belicht
- Historical introduction to the test of dominion in the context of double tax treaties
- Holding companies and leveraged buy-outs in the European Union following BEPS: beneficial ownership, abuse of law and the single taxation principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- Hungary enacts strict beneficial owner legislation for income tax treaty purposes
- Hybrid entities and conflicts of allocation of income within tax treaties : is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Hybride entiteiten onder het NL-VS verdrag; transparant maar niet helder
- IRS revises 1997 withholding regulations - a race to the finish?
- Identifying conduit companies : a Russian perspective on the beneficial ownership concept
- Il modello OECD di convenzione bilaterale contro la doppia imposizione e i trusts
- Il regime fiscale delle royalties tra normativa interna e trattati internazionali sulle doppie imposizioni : riflessioni sul "treaty shopping"
- Il trust nelle convenzioni bilaterali contro le doppie imposizioni stipulate secondo il Modello OCSE
- Impact of Russian de-offshoring rules on foreign investors, Russian businesses
- Impact of the introduction of the UBO register in Europe for Curaçao and Bonaire entities
- Implementation problems in the banking sector
- Impunerea dividendelor platite rezidentilor in Elvetia
- Income tax reform to control abusive structures
- India: tax implications of cross-border M&A
- Indofood : HMRC's guidance
- Indofood : een steen in de vijver of een storm in een glas water?
- Indofood International Finance Limited v JPMorgan Chase Bank, NA, London Branch : [2005] EWHC 2103 (Ch)
- Indofood International Finance Ltc v JPMorgan Chase Bank NA, London Branch : [2006] EWCA Civ 158
- Indofood and Bank of Scotland: who is the beneficial owner?
- Indofood for thought : U.K. Court disapproves treaty shopping trip
- Indofoods - Christmas come early?
- Initiatives for the "deoffshorisation" of the Russian economy
- Inter-agency cooperation good tax governance in Africa
- International corporate tax strategies for China inbound investments
- International tax cases involving substance-over-form rules in Korea
- International tax enforcement cooperation in the Trump administration
- International tax planning and prevention of abuse : a study under domestic tax law, tax treaties and EC law in relation to conduit and base companies
- Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
- Internationale Steuerpolitik : Aktuelle Entwicklungen auf OECD-Ebene
- Interplay between the principal purpose test in the Multilateral BEPS Convention and the beneficial ownership clause as treaty anti-avoidance tool targeting holding structures
- Interpretation of 'beneficial owner' under U.S. tax treaties
- Interpreting the factor of dominion in conduit company cases
- Introduction of withholding tax on dividends from Danish conduit companies
- Introduzione ai trusts : Diritto Inglese, Convenzione dell'Aja, Diritto Italiano
- Investing in Italian real estate assets through collective investment vehicles : an overview of tax implications for foreign investors
- Ireland takes the first step towards creating a central register of beneficial ownership
- Is dividend washing toegestaan?
- Is the beneficial ownership requirement compatible with the application of Article 1(2) to hybrid entities?
- Italian Supreme Court applies the beneficial ownership clause to pure holding companies
- Italian Supreme Court clarifies Japan treaty benefits
- Italian ruling takes 'beneficial ownership' concept too far
- Italy clarifies concept of beneficial ownership
- Italy's new disclosure rules for trusts
- Italy's new international tax reporting rules
- Italy's shifting approach to beneficial ownership and static holding companies
- Jurisdiction of national courts. Application of provisions interpreted by the Court: judgment of 8 February 1990 (Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe, C-320/88)
- Keine KESt-Entlastung bei Durchlaufgesellschaften - neue richtungsweisende Entscheidungen des EuGH
- Klauzula rzeczywistego beneficjenta (beneficial ownership) w międzynarodowym prawie podatkowym
- L'abuso nel diritto tributario internazionale
- La Cassazione traccia i confini del concetto di beneficiario effettivo
- La nozione di "beneficiario effettivo" nelle Convenzioni internazionali e nell'ordinamento tributario italiano
- La peculiarità "holding pure" richiede un interpretazione ad hoc della normativa fiscale internazionale commento
- Latest draft of the EU directive on the taxation of savings income
- Le concept de bénéficiaire effectif dans le cadre du MC OCDE : réflexions et analyse de la jurisprudence récente
- Le ritenute in uscita su interessi e canoni : la nozione di beneficiario effettivo e l'approccio look through
- Legal Esperanto
- Liechtenstein and the subprime crisis : systematic issues in the international financial and taxation system
- Limitation on benefits according to article 22 of the convention between the United States of America and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income signed on October 2, 1996
- Limits to tax planning
- Lone Star Fund III (Bermuda) LP v Director of Yeok-sam Department of Revenue
- Maintaining the rage : the European Union's attack on trusts at home and abroad
- Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
- Mauritius: parent company can be "benificial owner"
- Mehr Durchblick als vielen lieb ist : Das Wirtschaftliche Eigentümer Registergesetz tritt mit 15. 1. 2018 in Kraft
- Mehr Schutz der Anonymität wirtschaftlicher Eigentümer
- Met oog voor detail : liber amicorum aangeboden aan mr. J.W.van den Berge : scherpzinnig magistraat, erudiet inspirator : ter gelegenheid van zijn afscheid als vice-president van de Hoge Raad der Nederlanden op 10 april 2013
- Ministre de l'Economie, des Finances et de l'Industrie v Société Bank of Scotland : No. 283314
- Ministry of taxation v FS Invest II Sàrl (formerly ISS Equity A/S) : no B-2152-10
- Mitigating tax leakage
- N Luxembourg 1 and others v Skatteministeriet : beneficial ownership and abuse of rights under the EU Interest and Royalties Directive
- New Danish anti-avoidance rules on withholding tax on dividends
- New EU Directive for reporting some cross-border arrangements
- New Zealand trusts and double taxation agreements
- New mandatory clearing and settling rules for "standardized derivative transactions"
- New withholding taxes on interest paid to non-resident entities : beneficial ownership requirement as a shield against conduit structures
- No consensus on beneficial ownership
- Not the beneficial owner
- Nueva doctrina del Tribunal Supremo sobre el beneficiario efectivo y los límites a la utilización del Soft-Law : el caso Colgate Palmolive = New doctrine of the Supreme Court on beneficial ownership and limits on the use of Soft-Law : the Colgate Palmolive case
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- OESO Modelverdrag geactualiseerd
- Offenlegungspflichten bei verdeckten Treuhandschaften : bilanzielle und steuerliche Aspekte
- On taxation of controlled foreign companies and other anti-offshore measures in Russia
- Onduidelijkheid over belangrijkste begrippen spaartegoedenrichtlijn
- Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives
- Overview of Korean Supreme Court case law regarding beneficial ownership
- Overview on recent developments for the legislation, regulatory and anti-money laundering US update
- Ownership under OECD rules : transfer pricing and beyond
- PT Indah Kiat Pulp & Paper Tbk v US Bank National Asssociation and others : No 381K/Pdt/2006
- Post-Panama reflections : black, white and grey lists
- Practical effectiveness of beneficial ownership clauses in France's tax treaties
- Practitioners urge IRS not to extend "beneficial owner" definition to domestic LLCs
- Praktisk internasjonal skatterett og internprising
- Preliminary judgements in the EU Beneficial Ownership cases
- Preparing for Italy's beneficial ownership register
- Prevost Car v. the Queen: who is the beneficial owner of dividends - in Canada, in the Netherlands, in the United States?
- Private foundations and EU beneficial ownership registers : towards full disclosure to the general public?
- Problemas de tributación internacional en Iberoamérica : una visión desde los diez años del OITI
- Profili di diritto internazionale tributario del "trust" : lo stato dell'arte
- Prévost Car Inc v R : 2008 TCC 231
- Prévost Car Inc v R : 2009 FCA 57
- Quadro RW : le novità su "titolari effettivi" e "valute virtuali"
- Re Application of Ardex Investments Mauritius Ltd : AAR No 866 of 2010
- Re Eastern Value Partners Ltd : case no. 09AP-33421/2012-AK and case no. A40-60755/12-20-388
- Re PT Transportasi Gas Indonesia : No Put 13602/PP/MI/13/2008
- Re SA Diebold Courtage
- Re Swiss Swaps Case I/A : A-6537/2010
- Re Swiss Swaps case I/A : Case 2C_364/2012
- Re US S Corporation's German withholding tax status : I R 48/12
- Recent developments regarding beneficial ownership in Denmark
- Recent developments regarding the OECD Model Convention and EC law
- Recent tax jurisprudence on the concept of beneficial ownership for tax treaty purposes
- Rechtliches versus wirtschaftliches Eigentum bei immateriellen Wirtschaftsgütern = Legal versus beneficial ownership of intangibles
- Recording entitlement rule in trust streaming provisions allows for creation of mismatches
- Relevance of the OECD BEPS project to derivatives and financial instruments
- Report of proceedings of the fifthy-eighth tax conference : convened by the Canadian Tax Foundation at the Westin Harbour Castle Hotel, Toronto, November 26-28, 2006
- Report of the proceedings of the tenth sssembly of the International Association of Tax Judges Held in Cambridge, England, on 13 and 14 September 2019
- Report on the 1st Conference on Recent Tax Treaty Case Law, European Tax College, the Netherlands
- Report on the 2016 Conference Tax Treaty Case Law Around the Globe
- Report on the annual tax treaty case law around the globe conference held at Tilburg University, the Netherlands
- Reports point to key areas of concern for anti-money-laundering efforts in the United States
- Residence-based formulary apportionment : (in)feasibility and implications
- Responses to treaty shopping : a comparative evaluation
- Resulting and constructive trusts
- Revisit on beneficial ownership in the mainland China-Hong Kong double taxation arrangement
- Royalty income taxation under Bulgaria's tax treaties
- Russia's beneficial ownership problem : eleven secrets for success
- Russia: Will "de-offshorisation" measures be the undoing of international-based structures?
- Russian beneficial ownership rules - time for change
- Russian de-offshoring may affect international businesses
- Russian draft law on tax residency and CFCs
- Russian uncertainty on beneficial ownership
- Réforme de l'impôt anticipé : questions ouvertes
- Schweizer Grundsatzurteil zum Beneficial Owner nach DBA-Recht = Swiss judgment on beneficial ownership in tax treaty law
- Securities lending and repo transactions : amended tax regulations
- Security Token - Besteuerungsaspekte tokenisierter Aktien
- Sharing tax information in the 21st century : big data flows and taxpayers as data subjects
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 1
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
- Some thoughts on beneficial interests and beneficial ownership in revenue law
- Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse
- Spanish Supreme Court limits the use of dynamic interpretation of tax treaties
- Spanish Supreme Court rejects application of beneficial owner concept not provided in a tax treaty
- Spanish property
- Structures lacking substance and business purpose come under further challenge
- Substance 2.0 : aligning international tax planning with today's business realities
- Substance : aligning international tax planning with today's business realities
- Substance in international taxation - Belgium
- Substance in international taxation - Canada
- Substance in international taxation - United Kingdom
- Substance over form in France and the Bank of Scotland decision
- Surveying the scene after Prévost Car hits the Federal Court of Appeal : Prévost Car Inc. v. The Queen : 2009 DTC 5053 (FCA) ; aff'g 2008 DTC 3080 (TCC)
- Svig og Misbrug : the Danish anti-abuse cases
- Swiss court challenges fundamental OECD tax principle
- Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps
- Symposium : Beneficial ownership in Canadian income tax law : required reform and impact on harmonization of Quebec civil law and federal legislation
- Symposium : beneficial ownership and the Income Tax Act
- Tackling abuse of tax treaties related to passive incomes : is beneficial ownership the most effective solution? An evaluation of international and French practices
- Tax Court ruling on beneficial ownership of interest on bonds issued by Dutch special purpose vehicle
- Tax Justice Network
- Tax Management International Forum discusses treaty shopping and cross-border asset acquisitions
- Tax abuse in Europe: the CJEU's N Luxembourg 1 and T Danmark judgments
- Tax authorities issue circular on interpretation of double tax treaties
- Tax authorities lose another benificial ownership case
- Tax avoidance : where to draw the line?
- Tax base erosion and profit shifting in Africa : part 2 : a critique of some priority OECD actions from an African perspective
- Tax court issues key ruling on beneficial ownership
- Tax disputes gradually becoming a reality in China
- Tax havens and international human rights
- Tax planning in Eastern Europe - Bulgaria
- Tax planning in Ukraine
- Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
- Tax transparency initiatives could spell trouble for U.K. property investment
- Tax traps for the unwary
- Tax treaties and the Internal Market in the new European scenario
- Tax treatment of domestic and cross-border stock lending transactions
- Tax treatment of syndicated loans in Ukraine
- Tax treatment of trusts in civil law countries and application of double tax treaties to trusts (Part 2)
- Tax treatment of trusts in civil law countries and application of double tax treaties to trusts (Part 3)
- Tax treaty abuse and the pricipal purpose test - part 1
- Tax treaty case law around the globe : 2012
- Tax treaty case law around the globe : 2014
- Tax treaty case law around the globe : 2016
- Tax treaty case law around the globe : 2017
- Tax treaty case law around the globe : 2019
- Tax treaty case law around the globe : 2020
- Tax treaty case law news : a trio of recent cases on beneficial ownership
- Tax treaty entitlement
- Tax treaty procedures and anti-avoidance rules
- Tax treaty treatment of dividend related payments under share loan agreements
- Taxation of derivatives
- Taxation of intercompany dividends under tax treaties and EU law
- Taxation of investment funds following the OECD base erosion and profit shifting initiative - part 1
- Taxation of savings income in the form of interest payments under the EU Savings Directive
- Taxation of trusts in Italy
- Taxation of trusts, grantors, and beneficiaries : France
- Taxation under the EU Interest and Royalties Directive
- Teksten internationaal belastingrecht (Vol. IA and IB) ; Teksten Europees belastingrecht (Vol. II)
- Territorialität und Personalität : Festschrift für Moris Lehner zum 70 Geburtstag
- The (im)proper use of holding companies in a treaty context
- The 2003 OECD Model
- The 2006 Leiden Alumni seminar : case law on tax treaty interpretation
- The 2014 OECD update on beneficial ownership
- The 2014 update to the OECD commentary : a targeted hybrid approach to beneficial ownership
- The 2016 tax amnesty law : unveiling beneficial owners?
- The 2019 CJEU judgments in the Danish beneficial ownership cases : to be or not to be
- The Danish beneficial ownership cases : is the European Union becoming a common law jurisdiction?
- The Danish tax avoidance cases: new milestones in the Court's anti-abuse doctrine
- The Dutch foundation - changes to governance and other Dutch legal and tax headlines
- The Dutch foundation as fiduciary entity : Dutch tax aspects
- The ECJ's Danish Cases and the Spanish withholding tax exemption in respect of interest payments to EU lenders: some reflections and practical implications
- The ECJ's decisions in the Danish "beneficial ownership" cases : impact on the reaction to tax avoidance in the European Union
- The Interest-Savings Directive : European hide and seek
- The Italian Supreme Court's decision in the ITW case : the beneficial ownership requirement and double non-taxation
- The OECD Model (2017) and hybrid entities : some opaque issues and their transparent solutions
- The OECD Model Convention - 1998 and beyond : the concept of beneficial ownership in tax treaties
- The OECD's amendments to the beneficial owner concept : thoughts from India
- The OECD's antiabuse standards and the Congo-South Africa tax treaty
- The OECD-Model-Convention and its update 2014
- The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"
- The Savings Directive of the EU - an economic perspective
- The Supreme Court decision in the Government Pension Investment Fund case : a tale of transparency and beneficial ownership (in Plato's cave)
- The Swiss-E.U. agreement on taxation of savings : definition of beneficial owner
- The Trust Register : is there such a thing as too much information?
- The United Kingdom's influence on the OECD Model Tax Convention
- The application of tax treaties to collective investment vehicles : beneficial owner requirement explained?
- The attribution of income in the Netherlands and the United Kingdom
- The attribution of income to a person for tax treaty purposes
- The beneficial owner concept - developments in arbitration case law
- The changes introduced by the 2014 update to the OECD Model Tax Convention
- The concept of "beneficial ownership" in China's tax treaties - the current state of play
- The concept of "beneficial ownership" of items of income under German tax treaties
- The concept of 'beneficial owner' under Belgian tax law : legal interpretation is maintained
- The concept of a beneficial owner in the application of Finnish tax treaties
- The concept of beneficial owner : new developments in Mexican tax litigation
- The concept of beneficial ownership
- The concept of beneficial ownership from a Dutch perspective
- The concept of beneficial ownership in China's treaties
- The concept of beneficial ownership in tax treaties
- The concept of beneficial ownership in the Indofood and Prévost Car decisions
- The concept of substance in a post-BEPS world
- The definition of "beneficial owner"under Dutch law
- The ethical limits of tax planning
- The evolution of "beneficial ownership" - proposed changes to OECD Model Commentary
- The evolution of limitation on benefits, beneficial ownership, and similar rules : recent trends and future possibilities
- The evolution of the term "beneficial ownership" in relation to international taxation over the past 45 years
- The evolving world of tax transparency
- The functioning of the EU Savings Directive : strategies for improvement
- The global forum standard on transparency and information exchange
- The great fiscal wall of China : tax treaties and their role in defining and defending China's tax base
- The impact of the proposed U.S. QI agreement
- The importance of substance in a private equity fund context
- The improper use of tax treaties : with particular reference to the Netherlands and the United States
- The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules
- The interpretation and meaning of "beneficial owner" in New Zealand
- The keys to effective tax asset preservation
- The limitation on benefits (LOB) provision in BEPS Action 6/MLI : ineffective overreaction of mind-numbing complexity - part 1
- The missing keystone of income tax treaties
- The missing keystone of income tax treaties
- The need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts
- The new EU initiative on fighting shell entities : tackling a nonissue?
- The new tax treaty with the Netherlands
- The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company
- The potential impact of the OECD MTC on the interpretation of beneficial owner in the field of IRD after Danish cases
- The prohibition of abuse of rights after the ECJ Danish cases
- The proposed Sections 1441 withholding rules : daughter of portfolio interest
- The relevance of BEPS materials for tax treaty interpretation
- The tax aspects of the discussions surrounding "cum/ex trades"
- The taxation of dividends and interest under EU law : groundbreaking conclusions from the Advocate General
- The treatment of tax haven jurisdictions in Brazil
- The treatment of trusts under the OECD Model Convention
- The viability of treaty shopping with respect to host country
- The year in review : Canada
- The year in review : China (P.R.C.)
- The year in review : China (P.R.C.)
- The year in review : Denmark
- The year in review : Denmark
- The year in review : Denmark
- The year in review : Indonesia
- The year in review : Italy
- Thoughts on the OECD discussion paper on beneficial ownership
- Thoughts on the potential effects of the OECD/G20 BEPS Action Plan on collecive investment vehicles - part I
- Thoughts on the potential effects of the OECD/G20 BEPS action plan on collective investment vehicles - part II
- Tiger Global International II Holdings, Mauritius v Commissioner of Income Tax (International Tax) : AAR/04/2019 / AAR/05/2019 / AAR/07/2019
- Tijdelijke genotsrechten op zaken in de inkomstenbelasting
- Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
- Tour d'Horizon of the term 'beneficial owner'
- Treasury's new Model Convention tries to clarify a definitional problem
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Treaty recognition of groups of companies
- Treaty shopping - is the new principal purpose test a game changer? (part 1)
- Treaty shopping - the current state of play
- Treaty shopping - the perspective of national regulators
- Treaty shopping and beneficial ownership - Indofood International Finance Limited v JP Morgan Chase Bank, N.A., London branch
- Treaty shopping and beneficial ownership under Brazil's tax treaties
- Treaty shopping defence provisions : part 1
- Treaty shopping defence provisions : part 2
- Treaty shopping in Canada : the door is (still) open
- Treaty shopping in Nederland
- Trusts and Swiss withholding tax - who gets to claim reimbursement, and trustees as future paying agents?
- U.K. court expands interpretation of beneficial ownership
- U.K. introduces register of beneficial owners of trusts
- UBO in Europe : definition and registration in European countries : preadvies voor de Vereniging voor Financieel Recht 2019
- UK parliament hearing quizzes corporate executives, civil society on the existence, curbing of transfer pricing abuses
- US treaty anti-avoidance rules: an overview and assessment
- Ukraine [tax round-up 2015]
- Ukraine ready to challenge double tax treaty benefits
- Updated Proposal for a Council Directive on the taxation of savings income
- Using EU law to interpret undefined tax treaty terms: Article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
- Using U.K. holding companies in international group structures
- Using beneficial ownership to prevent treaty shopping
- Using blockchain for transparent beneficial ownership registers
- Value creation: a guiding light for the interpretation of tax treaties?
- Velcro Canada Inc v R : 2012 TCC 57
- Velcro Canada wins beneficial ownership case
- Wealth planning in the Netherlands
- Wen trifft das Steuerabkommen zwischen Österreich und der Schweiz? = Who is affected by the tax agreement between Austria and Switzerland?
- Wet bronbelasting 2021, kritisch belicht vanuit EU-vrijheden
- Wetsvoorstel UBO-register bij Tweede Kamer ingediend
- What is the link between COVID-19 and illicit financial flows?
- What is undermining the efficiency of the E.U. Savings Directive?
- What should be the scope of the beneficial owner concept?
- When are domestic ant-avoidance rules in breach of primary and secondary EU Law? - Commments based on recent ECJ decisions
- When does a taxpayer have "beneficial" entitlement to profits or ownership assets?
- Why and how to effectively implement beneficial ownership regulations
- Wirtschaftlicher Eigentümer - Geldwäschebestimmungen vs ertragsteuerliche Sichtweise
- Wirtschaftliches Eigentum
- Wirtschaftliches Eigentum an Rechten - Vertragsüberlassung oder Übertragung?
- Withholding tax campaign in Denmark exposes PE deals
- X Bank v Federal Tax Administration (beneficial ownership) : A-1951/2017
- Zuschlag zur Körperschaftsteuer bei unterlassener Empfängerbenennung : Verhängung trotz Nichtgeltendmachung als Betriebsausgabe zulässig
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/fz3D3N92Oto/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/fz3D3N92Oto/">beneficial ownership</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
