The Resource Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011

Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011

Label
Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
Title
Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
Title variation
OECD discussion draft on beneficial ownership
Creator
Subject
Language
eng
Summary
The concept of "beneficial owner" found in articles 10, 11 and 12 of the OECD Model Tax Convention has given rise to different interpretations by courts and tax administrations. Given the risks of double taxation and non-taxation arising from these different interpretations, the OECD Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has worked on proposals aimed at clarifying the interpretation that should be given to that concept in the context of the OECD Model Tax Convention. This discussion draft includes the proposed changes to the Commentary on articles 10, 11 and 12 of the OECD Model Tax Convention that the Working Party has drafted for that purpose
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Centre for Tax Policy and Administration
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • beneficial ownership
Label
Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
Instantiates
Publication
Extent
10 p.
Label
Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
Publication
Extent
10 p.

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