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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Full Text (via Elgar) |
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| Other title: | Elgar online. |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Northampton :
Edward Elgar Publishing,
2022.
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| Series: | Elgar tax law and practice series.
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Table of Contents:
- Contents: Preface
- 1. Introduction to beneficial ownership in international taxation
- 2. Canons of interpretation relevant to the concept of beneficial ownership
- 3. The origin and evolution of the concept of bo in international tax law
- 4. General themes in tax jurisprudence on the concept of bo
- 5. International case law
- 6. EU case law
- 7. Current and future issues facing the concept of beneficial ownership
- Index.