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Beneficial Ownership in International Tax Law
Language: en
Pages: 448
Authors: Angelika Meindl-Ringler
Categories: Law
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.

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In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits
Beneficial Ownership: Recent Trends
Language: en
Pages: 367
Authors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Categories: Conflict of laws
Type: BOOK - Published: 2013 - Publisher: IBFD

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The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor co
Schwarz on Tax Treaties
Language: en
Pages: 870
Authors: Jonathan Schwarz
Categories: Law
Type: BOOK - Published: 2021-09-28 - Publisher: Kluwer Law International B.V.

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Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the inter
Beneficial Ownership in International Taxation
Language: en
Pages: 385
Authors: Kuźniacki, Błażej
Categories: Law
Type: BOOK - Published: 2022-08-12 - Publisher: Edward Elgar Publishing

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This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in internation
Taxation of Intercompany Dividends Under Tax Treaties and EU Law
Language: en
Pages: 1093
Authors: Guglielmo Maisto
Categories: Corporations
Type: BOOK - Published: 2012 - Publisher: IBFD

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This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the