The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company
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The work The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company 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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The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company
Resource Information
The work The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company 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.
- Label
- The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company
- Language
- eng
- Summary
- In this note, the author considers a decision of the Italian Supreme Court on "beneficial ownership" and "place of effective management" for tax treaty purposes, wherein it was held that the meaning of these terms is to be determined in light of the nature and object of a financial holding company and that, therefore, a lack of substantial economic activity does not mean per se that such a company cannot be effectively established in the other contracting state
- Citation source
- In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 6 ; p. 253-257
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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Context of The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding companyWork of
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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/zhhYBAbvY6s/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/zhhYBAbvY6s/">The notions of "beneficial ownership"and "place of effective management" in respect of a passive holding company</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>
