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.
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ISBN | 9789041168337 |
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Sprache | eng |
Cover | Fester Einband |
Verlag | Kluwer Law International |
Jahr | 2016 |
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