This is a book dedicated to establishing how beneficial ownership should ideally be interpreted ultimately shedding a clearer light than has heretofore been available on the meaning of the term.What's in this book: The author on. committees to ensure that spending and tax legislation did not breach the. 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. Summary of Activities FISCAL YEAR 2011 BUDGET RESOLUTION During the 111th. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries.
In International Tax Law, the term 'beneficial ownership' refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. Series on International Taxation Volume 58Beneficial Ownership in International Tax Law compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. Read Online and Download Beneficial Ownership in International Tax Law. Beneficial Ownership in International Tax Law BY Angelika Meindl-Ringler
