Jain, Saurabh
Interpreting the factor of dominion in conduit company cases Electrónico / Saurabh Jain and John Prebble .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The factor of dominion should be interpreted in the light of the object and purpose of double tax treaties. Such an approach in turn helps courts to interpret the beneficial ownership requirement in the same manner as they interpret a general anti-avoidance rule. Certain courts have adopted this approach and come to the correct result.
SOCIEDADES
BENEFICIARIO EFECTIVO
TRATADOS INTERNACIONALES
JURISPRUDENCIA
Prebble, John
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, 8 p.
Interpreting the factor of dominion in conduit company cases Electrónico / Saurabh Jain and John Prebble .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
The factor of dominion should be interpreted in the light of the object and purpose of double tax treaties. Such an approach in turn helps courts to interpret the beneficial ownership requirement in the same manner as they interpret a general anti-avoidance rule. Certain courts have adopted this approach and come to the correct result.
SOCIEDADES
BENEFICIARIO EFECTIVO
TRATADOS INTERNACIONALES
JURISPRUDENCIA
Prebble, John
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, 8 p.