Beneficial Ownership Recent Trends is popular PDF and ePub book, written by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck in 2013, it is a fantastic choice for those who relish reading online the Conflict of laws genre. Let's immerse ourselves in this engaging Conflict of laws book by exploring the summary and details provided below. Remember, Beneficial Ownership Recent Trends can be Read Online from any device for your convenience.

Beneficial Ownership Recent Trends Book PDF Summary

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".

Detail Book of Beneficial Ownership Recent Trends PDF

Beneficial Ownership  Recent Trends
  • Author : Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
  • Release : 01 October 2024
  • Publisher : IBFD
  • ISBN : 9789087222000
  • Genre : Conflict of laws
  • Total Page : 367 pages
  • Language : English
  • PDF File Size : 9,9 Mb

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