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Книга ISBN13 9783659609466 - The Concept of Beneficial Ownership in International Tax Law (Ahmet Emrah Gecer) в магазинах, библиотеках и электронных библиотеках с он-лайн чтением

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Название: The Concept of Beneficial Ownership in International Tax Law
Notwithstanding there have been a number of studies regarding the concept of beneficial ownership conducted by international organisations and distinguished scholars, the meaning of the term still remains ambiguous. To tackle the issue, the OECD has recently attempted to clarify the meaning of beneficial ownership concept. It is indicated that the initiation has made a constructive contribution to the subject but having said that a further clarification is required to provide an internationally well-accepted application. Particularly, it should be addressed that the beneficial ownership is distinguished from other anti-avoidance provisions and the distinction between related and unrelated obligations so as to determine the beneficial owner of the income concerned. This paper critically examines the notion of beneficial owner in the light of the historical background and the recent developments of the term. As a result of this paper, the author has developed a “practical matter test”:...
Авторы: Ahmet Emrah Gecer
Издательство: LAP Lambert Academic Publishing
Год: 2014
Местонахождение: OZON.ru
ISBN: 9783659609466


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10 января 2015 года: Запуск базы ISBN10 и ISBN13

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