Jain, Saurabh
Conceptual problems of beneficial ownership in respect of agents and nominees / Saurabh Jain and John Prebble .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Conduit Companies Report and certain courts have considered that the presence of dominion automatically indicates that an interposed company is not a conduit. This article argues that they have been misled by the official commentary on articles 10, 11 and 12 of the OECD Model as it stood in 1977.
SOCIEDADES
IMPUESTOS
BENEFICIARIO EFECTIVO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Prebble, John
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, 7 p.
Conceptual problems of beneficial ownership in respect of agents and nominees / Saurabh Jain and John Prebble .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Conduit Companies Report and certain courts have considered that the presence of dominion automatically indicates that an interposed company is not a conduit. This article argues that they have been misled by the official commentary on articles 10, 11 and 12 of the OECD Model as it stood in 1977.
SOCIEDADES
IMPUESTOS
BENEFICIARIO EFECTIVO
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Prebble, John
Bulletin for International Taxation 0007-4624 v. 73, n. 1, January 2019, 7 p.