Beneficial Ownership in International Tax Law
Meindl-Ringler, Angelika![Beneficial Ownership in International Tax Law](https://support.digitalhusky.com/media/annotations/sorted/202/20296757/CHSBZCOP0320296757.jpg)
This title compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. It provides thorough guidance in determining whether a person claiming tax treaty benefits is the true owner--and which parties are excluded from treaty benefits and to what extent.tent.