Beneficial Ownership in International Taxation

Beneficial Ownership in International Taxation
Author: Kuźniacki, Błażej
Publisher: Edward Elgar Publishing
Total Pages: 385
Release: 2022-08-12
Genre: Law
ISBN: 1802206078
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This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.


Beneficial Ownership in International Tax Law
Language: en
Pages: 458

Beneficial Ownership in International Tax Law

Authors: Angelika Meindl-Ringler
Categories: Law
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.

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In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Beneficial Ownership in International Taxation
Language: en
Pages: 385

Beneficial Ownership in International Taxation

Authors: Kuźniacki, Błażej
Categories: Law
Type: BOOK - Published: 2022-08-12 - Publisher: Edward Elgar Publishing

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This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in internation
Beneficial Ownership: Recent Trends
Language: en
Pages: 367

Beneficial Ownership: Recent Trends

Authors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Categories: Conflict of laws
Type: BOOK - Published: 2013 - Publisher: IBFD

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The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor co
Beneficial Ownership in Tax Law and Tax Treaties
Language: en
Pages: 352

Beneficial Ownership in Tax Law and Tax Treaties

Authors: Pablo A Hernández González-Barreda
Categories: Law
Type: BOOK - Published: 2020-05-28 - Publisher: Bloomsbury Publishing

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This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its
Beneficial Ownership in International Taxation
Language: en
Pages: 0

Beneficial Ownership in International Taxation

Authors: Harriet Mutumba Nantumbwe
Categories:
Type: BOOK - Published: 2013 - Publisher:

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Enjoyment of tax treaty incentives such as reduced withholding tax rates or tax exemption is dependant upon fulfilment of conditions such as residence and benef