Results 201 to 210 of about 39,770 (257)
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Beneficial Ownership and Tax Treaties
2023Abstract This chapter addresses the principle of beneficial ownership and tax treaties. The principle of beneficial ownership has to be placed in context with the introduction of modern income tax systems, the subsequent occurrence of double taxation, as well as efforts to ensure that the consequently introduced double taxation treaties ...
Dietmar Gosch, Nadia Altenburg
exaly +2 more sources
Lifting the veil on beneficial ownership
Journal of Money Laundering Control, 2020PurposeThis paper aims to critically explore the challenges facing the UK in implementing registers of beneficial owners, a measure mandated by the EU’s anti-money laundering (AML) directive to enhance beneficial ownership transparency.Design/methodology/approachThis study systematically reviews the literature surrounding beneficial ownership ...
Paul Gilmour
exaly +2 more sources
Beneficial Ownership in the United States
2002AbstractThis chapter compares the European disclosure standard for significant holdings to similar disclosure standards in the US. The empirical results confirm that there are few significant blocks held in the New York Stock Exchange and NASDAQ‐listed companies, putting corporate control into the hand of incumbent boards and/or management.
Marco Becht
exaly +3 more sources
Beneficial Ownership: Current Trends
World Tax Journal, 2010This article critically studies case law on beneficial ownership in Spain, Switzerland, England, Canada and France to conclude that what seems to be the prevailing opinion (economic/substance-over-form analysis) of that term is not the one that best conforms the object and purpose of tax treaties.
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European Taxation, 2013
The article serves as a follow-up to the author’s article Recent Developments Regarding Beneficial Ownership in Denmark published in issue 2/3 (2012) of European Taxation. The article covers recent Danish practice in the area and concludes with an overview of recent Danish legislation on the interpretation of the term "beneficial owner".
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The article serves as a follow-up to the author’s article Recent Developments Regarding Beneficial Ownership in Denmark published in issue 2/3 (2012) of European Taxation. The article covers recent Danish practice in the area and concludes with an overview of recent Danish legislation on the interpretation of the term "beneficial owner".
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2013
Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter, which explores the nature and operation of beneficial ownership under various kinds of trust device relating to land, describes the respective roles of trustees and beneficiaries ...
Kevin Gray, Susan Francis Gray
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Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise, and reliable guides for students at all levels. This chapter, which explores the nature and operation of beneficial ownership under various kinds of trust device relating to land, describes the respective roles of trustees and beneficiaries ...
Kevin Gray, Susan Francis Gray
openaire +1 more source
Beneficial Ownership in International Taxation
2022This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax ...
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Beneficial Ownership as a Concept
2013A concept is not a legal tool. According to Llewellyn It is a thinking tool. It is to make your data more manageable in doing something, in getting somewhere with them.
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