Beneficial ownership in international taxation [electronic resource] / Błażej Kuźniacki (Assistant Professor, Amsterdam Centre for Tax Law, Faculty of Law, University of Amsterdam, the Netherlands, Research Assistant Professor, Faculty of Law and Administration, Łazarski University, Poland and Advisor, PwC Global Tax Policy, the Netherlands).

"This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike,...

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Bibliographic Details

Online Access:	Full Text (via Elgar)
Main Author:	Kuźniacki, Błażej (Author)
Other title:	Elgar online.
Format:	Electronic eBook
Language:	English
Published:	Northampton : Edward Elgar Publishing, 2022.
Series:	Elgar tax law and practice series.
Subjects:	Taxation > Law and legislation. Electronic books.