Beneficial Ownership in International Taxation (Elgar Tax Law and Practice series)

Synopsis

This 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 treaties. Blazej Kuzniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features:Guidance towards solving definitional disputes between taxpayers and tax authoritiesDiscussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the worldComprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royaltiesClear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU DirectivesBeneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.

Copyright:

2022

Book Details

Book Quality:

Publisher Quality

ISBN-13:

9781802206074

Related ISBNs:

9781802206067

Publisher:

Edward Elgar Publishing

Date of Addition:

09/03/22

Copyrighted By:

N/A

Adult content:

No

Language:

English

Has Image Descriptions:

No

Categories:

Nonfiction, Business and Finance, Law, Legal Issues and Ethics

Submitted By:

Bookshare Staff

Usage Restrictions:

This is a copyrighted book.