Beneficial Ownership In International Tax Law

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Beneficial Ownership in International Tax Law
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In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Beneficial Ownership: Recent Trends
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The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor co
Schwarz on Tax Treaties
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Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter
Taxation of Intercompany Dividends Under Tax Treaties and EU Law
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This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the
International Tax Planning and Prevention of Abuse
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This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and bas