Beneficial ownership
Subtitle: recent trends
By: editors, Michael Lang ... [et al.].
Publisher: IBFD Publications
Published: 2013
Place of publication: Amsterdam
Language: eng
Number of pages: 350
ISBN-13: 9789087222000
Subjects: International business enterprises; Congresses; Taxation; Law and legislation; Partnership; Double taxation; Treaties; Conflict of laws
Description: 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".
Notes: Based on papers presented at a conference organized in Vienna in May 2013.-- Preface, p. 12.

Includes bibliographical references.
Table of contents: title: Beneficial Ownership : Recent Trends / David G. Duff; title: United Kingdom :  Indofood International  Finance Ltd v. JP Morgan Chase Bank NA / Philip Baker; title: The Concept of Beneficial Ownership under  Canadian Tax Treaties  / Brian J. Arnold; title: Switzerland :  Broad vs Narrow Interpretation  of the Beneficial Owner Concept  / René Matteotti and Fabian M. Sutter; title: The Concept of Beneficial Ownership and Possible  Alternative Remedies in Netherlands Case Law  / Daniël S. Smit; title: The Notion of Beneficial Ownership in Danish Tax Law : The Creation of a New Legal Order  with Uncertainty as a Companion / Jakob Bundgaard; title: P No 13 of 1995, ABC in re Authority of Advance  Ruling  / D.P. Sengupta; title: Beneficial Ownership as a Broad Anti-Avoidance  Provision : Decisions by Spanish Courts and the  OECD's Discussion Draft /   Adolfo Martín Jiménez; title: Beneficial Ownership in and outside US Tax  Treaties  / Yariv Brauner; title: Beneficial Ownership without Specific Beneficial  Ownership Provision  / Daniel Gutmann; title: Beneficial Ownership as Anti-Abuse Provision:  The  Bank of Scotland  Case  / Daniel Gutmann; title: Italy : Beneficial Ownership as Anti-Abuse  Provision in International Taxation / Pasquale Pistone; title: Aditya Birla Nuvo  Ltd  v.  DDIT  High Court of  Bombay  / D.P. Sengupta; title: Beneficial Ownership as an Attribution-of-Income  Rule in Spain : Source and Residence Country  Perspectives / Adolfo Martín Jiménez; title: Italy : Beneficial Ownership and the Entitlement  to Treaty Benefits in the Presence of Transparent  Entities  / Pasquale Pistone; title: Beneficial Ownership and EU Law  / Juan Lopez Rodriguez and Georg Kofler; title: Switzerland : Beneficial Ownership and EU Law  / René Matteotti and Fabian M. Sutter; title: How To Conceptualize Beneficial Ownership  / Ekkehart Reimer; title: Beneficial Ownership : What Does History  (and Maybe Policy) Tell Us  / Richard Vann; title: The Beneficial Ownership Concept Was Never  Necessary in the Model  / John F. Avery Jones; title: The 2011 Discussion Draft on Beneficial  Ownership: What Next for the OECD?  / Daniel Gutmann.