Beneficial ownership
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Word Count
87,500 words, Guess
Page Count
350 pages
Identifiers
- ISBN-109087222009
- ISBN-139789087222000
- Library of Congress Control Number2013445842
- OCLC Control Number861208885
- Open LibraryOL30969749M
Classifications
- DDC343.05267
- LCCK4550.A6 B46 2013
Description
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".
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