Beneficial ownership :: recent trends /
"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...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch Tagungsbericht E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Amsterdam, The Netherlands] :
IBFD,
2013.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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". Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive up-to-date knowledge that is necessary for interpreting the term "beneficial ownership"."--Extracted from publisher website on March 26, 2015. |
| Beschreibung: | Title from title screen (viewed on March 26, 2015). Part of the IBFD tax research platform. |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9789087222000 9087222009 9789087222017 9087222017 |
Internformat
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBU-ocn905631210 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr |nu---auuuu | ||
| 008 | 150326t20132015ne ob 100 0 eng | ||
| 040 | |a AU@ |b eng |e rda |c AU@ |d OCLCO |d OCLCF |d OCLCO |d OCLCQ |d OCLCO |d YDX |d N$T |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 020 | |a 9789087222000 |q (online) | ||
| 020 | |a 9087222009 |q (online) | ||
| 020 | |a 9789087222017 |q (electronic bk.) | ||
| 020 | |a 9087222017 |q (electronic bk.) | ||
| 035 | |a (OCoLC)905631210 | ||
| 050 | 4 | |a K4550 | |
| 082 | 7 | |a 343.05267 |2 23 | |
| 049 | |a MAIN | ||
| 111 | 2 | |a Beneficial Ownership Conference |d (2012 : |c WU (Vienna University of Economics and Business)) | |
| 245 | 1 | 0 | |a Beneficial ownership : |b recent trends / |c editor, Michael Lang ... [and four others]. |
| 264 | 1 | |a [Amsterdam, The Netherlands] : |b IBFD, |c 2013. | |
| 264 | 4 | |c ©2015 | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Title from title screen (viewed on March 26, 2015). | ||
| 500 | |a Part of the IBFD tax research platform. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a Beneficial ownership: recent trends / David G. Duff -- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker -- Concept of beneficial ownership under Canadian tax treaties / Brian J. Arnold -- Switzerland: Broad vs narrow interpretation of the beneficial owner concept / René Matteotti and Fabian M. Sutter -- Concept of beneficial ownership and possible alternative remedies in Netherlands case law / Daniël S. Smit -- Notion of beneficial ownership in Danish tax law: the creation of a new legal order with uncertainty as a companion / Jakob Bundgaard -- P No 13 of 1995, ABC in re Authority of Advance Ruling / D.P. Sengupta -- Beneficial ownership as a broad anti-avoidance provision: decisions by Spanish Courts and the OECD's discussion draft / Adolfo Martín Jiménez -- Beneficial ownership in and outside US tax treaties / Yariv Brauner -- Beneficial ownership without specific beneficial ownership provision / Daniel Gutmann -- Beneficial ownership as anti-abuse provision: the Bank of Scotland case / Daniel Gutmann -- Italy: Beneficial ownership as anti-abuse provision in international taxation / Pasquale Pistone -- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay / D.P. Sengupta -- Beneficial ownership as an attribution-of-income rule in Spain: source and residence country perspectives / Adolfo Martín Jiménez -- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities / Pasquale Pistone -- Beneficial ownership and EU law / Juan Lopez Rodriguez and Georg Kofler -- Switzerland: beneficial ownership and EU law / René Matteotti and Fabian M. Sutter -- How to conceptualize beneficial ownership / Ekkehart Reimer -- Beneficial ownership: what does history (and maybe policy) tell us / Richard Vann -- Beneficial ownership concept was never necessary in the model / John F. Avery Jones -- 2011 discussion draft on beneficial ownership: what next for the OECD? / Daniel Gutmann. | |
| 520 | |a "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". Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive up-to-date knowledge that is necessary for interpreting the term "beneficial ownership"."--Extracted from publisher website on March 26, 2015. | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 0 | |a Partnership |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 0 | |a Double taxation |x Treaties |v Congresses. | |
| 650 | 0 | |a Conflict of laws |x Taxation |v Congresses. | |
| 650 | 0 | |a Taxation |x Law and legislation |v Congresses. | |
| 650 | 6 | |a Double imposition |x Traités |v Congrès. | |
| 650 | 6 | |a Impôt (Droit international privé) |v Congrès. | |
| 650 | 7 | |a Conflict of laws |x Taxation |2 fast | |
| 650 | 7 | |a Double taxation |x Treaties |2 fast | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Partnership |x Taxation |x Law and legislation |2 fast | |
| 650 | 7 | |a Taxation |x Law and legislation |2 fast | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd |0 http://id.loc.gov/authorities/names/n92089447 | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. |4 pbl |0 http://id.loc.gov/authorities/names/n50074574 | |
| 776 | 0 | 8 | |i Print version: |a Beneficial ownership : recent trends |z 9789087222000 |w (OCoLC)895647760 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBU |q FWS_PDA_EBU |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561785 |3 Volltext |
| 938 | |a YBP Library Services |b YANK |n 14723024 | ||
| 938 | |a EBSCOhost |b EBSC |n 1561785 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBU | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-ocn905631210 |
|---|---|
| _version_ | 1816796917898674176 |
| adam_text | |
| any_adam_object | |
| author2 | Lang, Michael, 1965- |
| author2_role | edt |
| author2_variant | m l ml |
| author_GND | http://id.loc.gov/authorities/names/n92089447 |
| author_corporate | Beneficial Ownership Conference WU (Vienna University of Economics and Business)) |
| author_corporate_role | |
| author_facet | Lang, Michael, 1965- Beneficial Ownership Conference WU (Vienna University of Economics and Business)) |
| author_sort | Beneficial Ownership Conference WU (Vienna University of Economics and Business)) |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K4550 |
| callnumber-raw | K4550 |
| callnumber-search | K4550 |
| callnumber-sort | K 44550 |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBU |
| contents | Beneficial ownership: recent trends / David G. Duff -- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker -- Concept of beneficial ownership under Canadian tax treaties / Brian J. Arnold -- Switzerland: Broad vs narrow interpretation of the beneficial owner concept / René Matteotti and Fabian M. Sutter -- Concept of beneficial ownership and possible alternative remedies in Netherlands case law / Daniël S. Smit -- Notion of beneficial ownership in Danish tax law: the creation of a new legal order with uncertainty as a companion / Jakob Bundgaard -- P No 13 of 1995, ABC in re Authority of Advance Ruling / D.P. Sengupta -- Beneficial ownership as a broad anti-avoidance provision: decisions by Spanish Courts and the OECD's discussion draft / Adolfo Martín Jiménez -- Beneficial ownership in and outside US tax treaties / Yariv Brauner -- Beneficial ownership without specific beneficial ownership provision / Daniel Gutmann -- Beneficial ownership as anti-abuse provision: the Bank of Scotland case / Daniel Gutmann -- Italy: Beneficial ownership as anti-abuse provision in international taxation / Pasquale Pistone -- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay / D.P. Sengupta -- Beneficial ownership as an attribution-of-income rule in Spain: source and residence country perspectives / Adolfo Martín Jiménez -- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities / Pasquale Pistone -- Beneficial ownership and EU law / Juan Lopez Rodriguez and Georg Kofler -- Switzerland: beneficial ownership and EU law / René Matteotti and Fabian M. Sutter -- How to conceptualize beneficial ownership / Ekkehart Reimer -- Beneficial ownership: what does history (and maybe policy) tell us / Richard Vann -- Beneficial ownership concept was never necessary in the model / John F. Avery Jones -- 2011 discussion draft on beneficial ownership: what next for the OECD? / Daniel Gutmann. |
| ctrlnum | (OCoLC)905631210 |
| dewey-full | 343.05267 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.05267 |
| dewey-search | 343.05267 |
| dewey-sort | 3343.05267 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic Conference Proceeding eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05795cam a2200601Mi 4500</leader><controlfield tag="001">ZDB-4-EBU-ocn905631210</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |nu---auuuu</controlfield><controlfield tag="008">150326t20132015ne ob 100 0 eng </controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">AU@</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="c">AU@</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">YDX</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087222000</subfield><subfield code="q">(online)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087222009</subfield><subfield code="q">(online)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087222017</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087222017</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)905631210</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4550</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.05267</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="111" ind1="2" ind2=" "><subfield code="a">Beneficial Ownership Conference</subfield><subfield code="d">(2012 :</subfield><subfield code="c">WU (Vienna University of Economics and Business))</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Beneficial ownership :</subfield><subfield code="b">recent trends /</subfield><subfield code="c">editor, Michael Lang ... [and four others].</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">[Amsterdam, The Netherlands] :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">2013.</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Title from title screen (viewed on March 26, 2015).</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Part of the IBFD tax research platform.</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Beneficial ownership: recent trends / David G. Duff -- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker -- Concept of beneficial ownership under Canadian tax treaties / Brian J. Arnold -- Switzerland: Broad vs narrow interpretation of the beneficial owner concept / René Matteotti and Fabian M. Sutter -- Concept of beneficial ownership and possible alternative remedies in Netherlands case law / Daniël S. Smit -- Notion of beneficial ownership in Danish tax law: the creation of a new legal order with uncertainty as a companion / Jakob Bundgaard -- P No 13 of 1995, ABC in re Authority of Advance Ruling / D.P. Sengupta -- Beneficial ownership as a broad anti-avoidance provision: decisions by Spanish Courts and the OECD's discussion draft / Adolfo Martín Jiménez -- Beneficial ownership in and outside US tax treaties / Yariv Brauner -- Beneficial ownership without specific beneficial ownership provision / Daniel Gutmann -- Beneficial ownership as anti-abuse provision: the Bank of Scotland case / Daniel Gutmann -- Italy: Beneficial ownership as anti-abuse provision in international taxation / Pasquale Pistone -- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay / D.P. Sengupta -- Beneficial ownership as an attribution-of-income rule in Spain: source and residence country perspectives / Adolfo Martín Jiménez -- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities / Pasquale Pistone -- Beneficial ownership and EU law / Juan Lopez Rodriguez and Georg Kofler -- Switzerland: beneficial ownership and EU law / René Matteotti and Fabian M. Sutter -- How to conceptualize beneficial ownership / Ekkehart Reimer -- Beneficial ownership: what does history (and maybe policy) tell us / Richard Vann -- Beneficial ownership concept was never necessary in the model / John F. Avery Jones -- 2011 discussion draft on beneficial ownership: what next for the OECD? / Daniel Gutmann.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">"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". Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive up-to-date knowledge that is necessary for interpreting the term "beneficial ownership"."--Extracted from publisher website on March 26, 2015.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">International business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Partnership</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Conflict of laws</subfield><subfield code="x">Taxation</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition</subfield><subfield code="x">Traités</subfield><subfield code="v">Congrès.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt (Droit international privé)</subfield><subfield code="v">Congrès.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Conflict of laws</subfield><subfield code="x">Taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">International business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Partnership</subfield><subfield code="x">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Taxation</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Conference papers and proceedings</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lang, Michael,</subfield><subfield code="d">1965-</subfield><subfield code="e">editor.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd</subfield><subfield code="0">http://id.loc.gov/authorities/names/n92089447</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">International Bureau of Fiscal Documentation,</subfield><subfield code="e">publisher.</subfield><subfield code="4">pbl</subfield><subfield code="0">http://id.loc.gov/authorities/names/n50074574</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Beneficial ownership : recent trends</subfield><subfield code="z">9789087222000</subfield><subfield code="w">(OCoLC)895647760</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561785</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">14723024</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">1561785</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | Conference papers and proceedings fast |
| genre_facet | Conference papers and proceedings |
| id | ZDB-4-EBU-ocn905631210 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:18Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n50074574 |
| isbn | 9789087222000 9087222009 9789087222017 9087222017 |
| language | English |
| oclc_num | 905631210 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBU |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | IBFD, |
| record_format | marc |
| spelling | Beneficial Ownership Conference (2012 : WU (Vienna University of Economics and Business)) Beneficial ownership : recent trends / editor, Michael Lang ... [and four others]. [Amsterdam, The Netherlands] : IBFD, 2013. ©2015 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Title from title screen (viewed on March 26, 2015). Part of the IBFD tax research platform. Includes bibliographical references. Beneficial ownership: recent trends / David G. Duff -- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker -- Concept of beneficial ownership under Canadian tax treaties / Brian J. Arnold -- Switzerland: Broad vs narrow interpretation of the beneficial owner concept / René Matteotti and Fabian M. Sutter -- Concept of beneficial ownership and possible alternative remedies in Netherlands case law / Daniël S. Smit -- Notion of beneficial ownership in Danish tax law: the creation of a new legal order with uncertainty as a companion / Jakob Bundgaard -- P No 13 of 1995, ABC in re Authority of Advance Ruling / D.P. Sengupta -- Beneficial ownership as a broad anti-avoidance provision: decisions by Spanish Courts and the OECD's discussion draft / Adolfo Martín Jiménez -- Beneficial ownership in and outside US tax treaties / Yariv Brauner -- Beneficial ownership without specific beneficial ownership provision / Daniel Gutmann -- Beneficial ownership as anti-abuse provision: the Bank of Scotland case / Daniel Gutmann -- Italy: Beneficial ownership as anti-abuse provision in international taxation / Pasquale Pistone -- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay / D.P. Sengupta -- Beneficial ownership as an attribution-of-income rule in Spain: source and residence country perspectives / Adolfo Martín Jiménez -- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities / Pasquale Pistone -- Beneficial ownership and EU law / Juan Lopez Rodriguez and Georg Kofler -- Switzerland: beneficial ownership and EU law / René Matteotti and Fabian M. Sutter -- How to conceptualize beneficial ownership / Ekkehart Reimer -- Beneficial ownership: what does history (and maybe policy) tell us / Richard Vann -- Beneficial ownership concept was never necessary in the model / John F. Avery Jones -- 2011 discussion draft on beneficial ownership: what next for the OECD? / Daniel Gutmann. "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". Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive up-to-date knowledge that is necessary for interpreting the term "beneficial ownership"."--Extracted from publisher website on March 26, 2015. International business enterprises Taxation Law and legislation Congresses. Partnership Taxation Law and legislation Congresses. Double taxation Treaties Congresses. Conflict of laws Taxation Congresses. Taxation Law and legislation Congresses. Double imposition Traités Congrès. Impôt (Droit international privé) Congrès. Conflict of laws Taxation fast Double taxation Treaties fast International business enterprises Taxation Law and legislation fast Partnership Taxation Law and legislation fast Taxation Law and legislation fast Conference papers and proceedings fast Lang, Michael, 1965- editor. https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd http://id.loc.gov/authorities/names/n92089447 International Bureau of Fiscal Documentation, publisher. pbl http://id.loc.gov/authorities/names/n50074574 Print version: Beneficial ownership : recent trends 9789087222000 (OCoLC)895647760 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561785 Volltext |
| spellingShingle | Beneficial ownership : recent trends / Beneficial ownership: recent trends / David G. Duff -- United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker -- Concept of beneficial ownership under Canadian tax treaties / Brian J. Arnold -- Switzerland: Broad vs narrow interpretation of the beneficial owner concept / René Matteotti and Fabian M. Sutter -- Concept of beneficial ownership and possible alternative remedies in Netherlands case law / Daniël S. Smit -- Notion of beneficial ownership in Danish tax law: the creation of a new legal order with uncertainty as a companion / Jakob Bundgaard -- P No 13 of 1995, ABC in re Authority of Advance Ruling / D.P. Sengupta -- Beneficial ownership as a broad anti-avoidance provision: decisions by Spanish Courts and the OECD's discussion draft / Adolfo Martín Jiménez -- Beneficial ownership in and outside US tax treaties / Yariv Brauner -- Beneficial ownership without specific beneficial ownership provision / Daniel Gutmann -- Beneficial ownership as anti-abuse provision: the Bank of Scotland case / Daniel Gutmann -- Italy: Beneficial ownership as anti-abuse provision in international taxation / Pasquale Pistone -- Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay / D.P. Sengupta -- Beneficial ownership as an attribution-of-income rule in Spain: source and residence country perspectives / Adolfo Martín Jiménez -- Italy: beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities / Pasquale Pistone -- Beneficial ownership and EU law / Juan Lopez Rodriguez and Georg Kofler -- Switzerland: beneficial ownership and EU law / René Matteotti and Fabian M. Sutter -- How to conceptualize beneficial ownership / Ekkehart Reimer -- Beneficial ownership: what does history (and maybe policy) tell us / Richard Vann -- Beneficial ownership concept was never necessary in the model / John F. Avery Jones -- 2011 discussion draft on beneficial ownership: what next for the OECD? / Daniel Gutmann. International business enterprises Taxation Law and legislation Congresses. Partnership Taxation Law and legislation Congresses. Double taxation Treaties Congresses. Conflict of laws Taxation Congresses. Taxation Law and legislation Congresses. Double imposition Traités Congrès. Impôt (Droit international privé) Congrès. Conflict of laws Taxation fast Double taxation Treaties fast International business enterprises Taxation Law and legislation fast Partnership Taxation Law and legislation fast Taxation Law and legislation fast |
| title | Beneficial ownership : recent trends / |
| title_auth | Beneficial ownership : recent trends / |
| title_exact_search | Beneficial ownership : recent trends / |
| title_full | Beneficial ownership : recent trends / editor, Michael Lang ... [and four others]. |
| title_fullStr | Beneficial ownership : recent trends / editor, Michael Lang ... [and four others]. |
| title_full_unstemmed | Beneficial ownership : recent trends / editor, Michael Lang ... [and four others]. |
| title_short | Beneficial ownership : |
| title_sort | beneficial ownership recent trends |
| title_sub | recent trends / |
| topic | International business enterprises Taxation Law and legislation Congresses. Partnership Taxation Law and legislation Congresses. Double taxation Treaties Congresses. Conflict of laws Taxation Congresses. Taxation Law and legislation Congresses. Double imposition Traités Congrès. Impôt (Droit international privé) Congrès. Conflict of laws Taxation fast Double taxation Treaties fast International business enterprises Taxation Law and legislation fast Partnership Taxation Law and legislation fast Taxation Law and legislation fast |
| topic_facet | International business enterprises Taxation Law and legislation Congresses. Partnership Taxation Law and legislation Congresses. Double taxation Treaties Congresses. Conflict of laws Taxation Congresses. Taxation Law and legislation Congresses. Double imposition Traités Congrès. Impôt (Droit international privé) Congrès. Conflict of laws Taxation Double taxation Treaties International business enterprises Taxation Law and legislation Partnership Taxation Law and legislation Taxation Law and legislation Conference papers and proceedings |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1561785 |
| work_keys_str_mv | AT beneficialownershipconferencewuviennauniversityofeconomicsandbusiness beneficialownershiprecenttrends AT langmichael beneficialownershiprecenttrends AT internationalbureauoffiscaldocumentation beneficialownershiprecenttrends |