2016, ISBN: 9789041168399

eBooks, eBook Download (EPUB), In international tax law, the term 'beneficial ownership' refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits… Meer...

eBooks, eBook Download (EPUB), In international tax law, the term 'beneficial ownership' refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term.In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; rules of double taxation conventions; application of the OECD s Action Plan on Base Erosion and Profit-Shifting (BEPS); the problem of so-called white income ; use of the substance-over-form principle; attribution-of-income rules; and the role of agents, nominees, and conduit companies.Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions with particular emphasis on the United Kingdom, Australia, the United States, and Germany is a major feature of the presentation.As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner and which parties are excluded from treaty benefits and to what extent this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind. [PU: Wolters Kluwer], Seiten: 458, Wolters Kluwer, 2016<

ISBN: 9789041168399

*Beneficial Ownership in International Tax Law Beneficial Ownership in International Tax Law * / epub eBook für 222.99€ / Aus dem Bereich: eBooks-Belletristik-Erzählungen epub eBook eBook… Meer...

*Beneficial Ownership in International Tax Law Beneficial Ownership in International Tax Law * / epub eBook für 222.99€ / Aus dem Bereich: eBooks-Belletristik-Erzählungen epub eBook eBook epub no Medien > Bücher > E-Books eBooks>Belletristik>Erzählungen, Wolters Kluwer<

ISBN: 9789041168399

Beneficial Ownership in International Tax Law: ab 222.99 € eBooks > Belletristik > Erzählungen Wolters Kluwer eBook als epub, Wolters Kluwer

2016, ISBN: 9789041168399

eBooks, eBook Download (EPUB), [PU: Wolters Kluwer], Wolters Kluwer, 2016