Beneficial ownership : recent trends

Resource Information

The instance Beneficial ownership : recent trends represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Beneficial ownership : recent trends

Instantiates

• Beneficial ownership : recent trends

Publication

• Amsterdam, IBFD, 2013

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)

Record ID

u88901