Beneficial Ownership Recent Trends

Download or read book Beneficial Ownership: Recent Trends written by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck and published by IBFD. This book was released on 2013 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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".