Jain, Saurabh
Beneficial ownership and the contractual obligation of an interposed company to pass on income / Saurabh Jain and John Prebble .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article argues that an interposed company may be under a contractual obligation to pass on income to a resident of third state. Such a company would still possess dominion over the income. However, the absence of such an obligation is inconcluisive for determining whether and interposed company is a conduit.
SOCIEDADES INTERPUESTAS
IMPUESTOS
BENEFICIARIO EFECTIVO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Prebble, John
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018
Beneficial ownership and the contractual obligation of an interposed company to pass on income / Saurabh Jain and John Prebble .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
This article argues that an interposed company may be under a contractual obligation to pass on income to a resident of third state. Such a company would still possess dominion over the income. However, the absence of such an obligation is inconcluisive for determining whether and interposed company is a conduit.
SOCIEDADES INTERPUESTAS
IMPUESTOS
BENEFICIARIO EFECTIVO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Prebble, John
Bulletin for International Taxation 0007-4624 v. 72, n. 12, December 2018