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

Resource Information

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

Label

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

• OECD Centre for Tax Policy and Administration

Subject

• OECD
• OECD Model
• beneficial ownership

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