The Resource Beneficial ownership : recent trends
Beneficial ownership : recent trends
Resource Information
The item Beneficial ownership : recent trends represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Beneficial ownership : recent trends represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner"
- Language
- eng
- Extent
- XVI, 349 p.
- Contents
-
- Beneficial ownership : recent trends
- Duff, D.G.
- ; p. 1-25
- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA
- Baker, P.
- ; p. 27-38
- The concept of beneficial ownership under Canadian tax treaties
- Arnold, B.J.
- ; p. 39-49
- Switzerland: broad vs narrow interpretation of the beneficial owner concept
- Matteotti, R.
- Sutter, F.M.
- ; p. 51-58
- The concept of beneficial ownership and possible alternative remedies in Netherlands case law
- Smit, D.S.
- ; p. 59-89
- The notion of beneficial ownership in Danish tax law : the creation of a new legal order with uncertainty as a companion
- Bundgaard, J.
- ; p. 91-117
- P No 13 of 1995, ABC in re Authority of Advance Ruling
- Sengupta, D.P.
- ; p. 119-126
- Beneficial ownership as a broad anti-avoidance provision : decisions by Spanish courts and the OECD's Discussion Draft
- Martín Jiménez, A.
- ; p. 127-142
- Beneficial ownership in and outside US tax treaties
- Brauner, Y.
- ; p. 143-160
- Beneficial ownership without specific beneficial ownership provision
- Gutmann, D.
- ; p. 161-165
- Beneficial ownership as anti-abuse provision : the Bank of Scotland case
- Gutmann, D.
- ; p. 167-173
- Italy: beneficial ownership as anti-abuse provision in international taxation
- Pistone, P.
- ; p. 175-185
- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay
- Sengupta, D.P.
- ; p. 187-198
- Beneficial ownership as an attribution-of-income rule in Spain : source and residence country perspectives
- Martín Jiménez, A.
- ; p. 199-208
- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities
- Pistone, P.
- ; p. 209-214
- Beneficial ownership and EU law
- Lopez Rodriguez, J.
- Kofler, G.
- ; p. 215-248
- Switzerland: beneficial ownership and EU law
- Matteotti, R.
- Sutter, F.M.
- ; p. 249-251
- How to conceptualize beneficial ownership
- Reimer, E.
- ; p. 253-265
- Beneficial ownership : what does history (and maybe policy) tell us
- Vann, R.
- ; p. 267-331
- The beneficial ownership concept was never necessary in the Model
- Avery Jones, J.F.
- ; p. 333-339
- The 2011 Discussion Draft on beneficial ownership : what next for the OECD?
- Gutmann, D.
- ; p. 341-344
- Isbn
- 9789087222017
- Label
- Beneficial ownership : recent trends
- Title
- Beneficial ownership : recent trends
- Language
- eng
- Summary
- The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term "beneficial owner" used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term "beneficial owner"
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Lang, M
- http://library.link/vocab/subjectName
-
- OECD Model
- beneficial ownership
- case law
- EU law
- ECJ case law
- Interest and Royalties Directive
- tax treaty
- anti-avoidance
- Label
- Beneficial ownership : recent trends
- Contents
-
- Beneficial ownership : recent trends
- Duff, D.G.
- ; p. 1-25
- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA
- Baker, P.
- ; p. 27-38
- The concept of beneficial ownership under Canadian tax treaties
- Arnold, B.J.
- ; p. 39-49
- Switzerland: broad vs narrow interpretation of the beneficial owner concept
- Matteotti, R.
- Sutter, F.M.
- ; p. 51-58
- The concept of beneficial ownership and possible alternative remedies in Netherlands case law
- Smit, D.S.
- ; p. 59-89
- The notion of beneficial ownership in Danish tax law : the creation of a new legal order with uncertainty as a companion
- Bundgaard, J.
- ; p. 91-117
- P No 13 of 1995, ABC in re Authority of Advance Ruling
- Sengupta, D.P.
- ; p. 119-126
- Beneficial ownership as a broad anti-avoidance provision : decisions by Spanish courts and the OECD's Discussion Draft
- Martín Jiménez, A.
- ; p. 127-142
- Beneficial ownership in and outside US tax treaties
- Brauner, Y.
- ; p. 143-160
- Beneficial ownership without specific beneficial ownership provision
- Gutmann, D.
- ; p. 161-165
- Beneficial ownership as anti-abuse provision : the Bank of Scotland case
- Gutmann, D.
- ; p. 167-173
- Italy: beneficial ownership as anti-abuse provision in international taxation
- Pistone, P.
- ; p. 175-185
- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay
- Sengupta, D.P.
- ; p. 187-198
- Beneficial ownership as an attribution-of-income rule in Spain : source and residence country perspectives
- Martín Jiménez, A.
- ; p. 199-208
- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities
- Pistone, P.
- ; p. 209-214
- Beneficial ownership and EU law
- Lopez Rodriguez, J.
- Kofler, G.
- ; p. 215-248
- Switzerland: beneficial ownership and EU law
- Matteotti, R.
- Sutter, F.M.
- ; p. 249-251
- How to conceptualize beneficial ownership
- Reimer, E.
- ; p. 253-265
- Beneficial ownership : what does history (and maybe policy) tell us
- Vann, R.
- ; p. 267-331
- The beneficial ownership concept was never necessary in the Model
- Avery Jones, J.F.
- ; p. 333-339
- The 2011 Discussion Draft on beneficial ownership : what next for the OECD?
- Gutmann, D.
- ; p. 341-344
- Extent
- XVI, 349 p.
- Isbn
- 9789087222017
- Isbn Type
- (eBook)
- Label
- Beneficial ownership : recent trends
- Contents
-
- Beneficial ownership : recent trends
- Duff, D.G.
- ; p. 1-25
- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA
- Baker, P.
- ; p. 27-38
- The concept of beneficial ownership under Canadian tax treaties
- Arnold, B.J.
- ; p. 39-49
- Switzerland: broad vs narrow interpretation of the beneficial owner concept
- Matteotti, R.
- Sutter, F.M.
- ; p. 51-58
- The concept of beneficial ownership and possible alternative remedies in Netherlands case law
- Smit, D.S.
- ; p. 59-89
- The notion of beneficial ownership in Danish tax law : the creation of a new legal order with uncertainty as a companion
- Bundgaard, J.
- ; p. 91-117
- P No 13 of 1995, ABC in re Authority of Advance Ruling
- Sengupta, D.P.
- ; p. 119-126
- Beneficial ownership as a broad anti-avoidance provision : decisions by Spanish courts and the OECD's Discussion Draft
- Martín Jiménez, A.
- ; p. 127-142
- Beneficial ownership in and outside US tax treaties
- Brauner, Y.
- ; p. 143-160
- Beneficial ownership without specific beneficial ownership provision
- Gutmann, D.
- ; p. 161-165
- Beneficial ownership as anti-abuse provision : the Bank of Scotland case
- Gutmann, D.
- ; p. 167-173
- Italy: beneficial ownership as anti-abuse provision in international taxation
- Pistone, P.
- ; p. 175-185
- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay
- Sengupta, D.P.
- ; p. 187-198
- Beneficial ownership as an attribution-of-income rule in Spain : source and residence country perspectives
- Martín Jiménez, A.
- ; p. 199-208
- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities
- Pistone, P.
- ; p. 209-214
- Beneficial ownership and EU law
- Lopez Rodriguez, J.
- Kofler, G.
- ; p. 215-248
- Switzerland: beneficial ownership and EU law
- Matteotti, R.
- Sutter, F.M.
- ; p. 249-251
- How to conceptualize beneficial ownership
- Reimer, E.
- ; p. 253-265
- Beneficial ownership : what does history (and maybe policy) tell us
- Vann, R.
- ; p. 267-331
- The beneficial ownership concept was never necessary in the Model
- Avery Jones, J.F.
- ; p. 333-339
- The 2011 Discussion Draft on beneficial ownership : what next for the OECD?
- Gutmann, D.
- ; p. 341-344
- Extent
- XVI, 349 p.
- Isbn
- 9789087222017
- Isbn Type
- (eBook)
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