Beneficial ownership and the contractual obligation of an interposed company to pass on income Saurabh Jain and John Prebble
By: Jain, Saurabh
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Contributor(s): Prebble, John.
Material type: 
ArticlePublisher: 2018Subject(s): SOCIEDADES INTERPUESTAS | IMPUESTOS | BENEFICIARIO EFECTIVO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 12, December 2018Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2018/12-7 (Browse shelf) | Available | BIT/2018/12-7 |
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.
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