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Beneficial ownership in international tax law için kapak resmi
Başlık:
Beneficial ownership in international tax law
Yazar:
Meindl-Ringler, Angelika., author.
ISBN:
9789041168337
Yayım Bilgisi:
Alphen aan den Rijn, The Netherlands : Kluwer Law International B.V., 2016.
Fiziksel Tanımlama:
xxiv, 424 pages. ; 25 cm.
Seri:
Series on international taxation ; no. 58.
Genel Not:
Includes bibliographical references and index.
İçerik:
General rules and principles concerning the interpretation of tax treaties , Beneficial ownership in the OECD model , Scholarly discussion , Country reports , A domestic law meaning of beneficial ownership? Beneficial ownership in EU legislation , Other aspects to consider in determining the meaning of beneficial ownership , Specific approaches to beneficial ownership and their particularities , How should beneficial ownership ideally be interpretted?.
Özet:
"[This book] compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. In international tax law, the term 'beneficial ownership' refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. 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. 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...[Topics include]: historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; rules of double taxation conventions; application of the OECD's Action Plan on Base Erosion and Profit-Shifting (BEPS); the problem of so-called white income; use of the substance-over-form principle; attribution-of-income rules; and the role of agents, nominees and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in the context of a domestic law and treaty in numerous jurisdictions - with particular emphasis on the United Kingdom, Australia, the United States and Germany - is a major feature of the presentation. Furthermore, a comprehensive coverage of how the concept of beneficial ownership has developed over the past half-century is discussed." Back cover.
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Yer Numarası
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Kitap EKOBKN0007526 343.05267 MEI 2016
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