100+ Items that share the Concept beneficial ownership
Context
Context of beneficial ownershipSubject of
- "Beneficial owner" - a Danish perspective
- "Beneficial owner" in the contect of Bulgarian withholding taxation : mission (im)possible
- "Beneficial ownership" - defeat to Danish tax authorities
- A Danish perspective on the concept of beneficial ownership
- A Holding ApS v Federal Tax Administration : 2A.239/2005 /bie
- 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
- Aggressive tax planning : an analysis from an EU perspective
- Alternative portfolio income and U.S. income tax treaties : the case of foreign investment in U.S. life insurance policies
- 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
- Assessment of beneficial ownership in China
- 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 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 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 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: HMRC's draft guidance on interpretation of the Indofood decision
- 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
- 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"
- Challenges of China's double tax agreements
- Charitable donation or distribution?
- China and BEPS : from norm-taker to norm-shaker
- 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
- Clear views
- 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
- 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
- Czech Supreme Administrative Court on beneficial ownership
- DBA-China: Der Begriff "Nutzungsberechtigter" aus chinesischer Sicht
- Danish "beneficial owner" cases - a status report
- Danish High Court decision on international holding structure
- Danish case law developments on beneficial ownership
- 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 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