Conceptual problems of beneficial ownership in respect of agents and nominees Saurabh Jain and John Prebble
By: Jain, Saurabh
.
Contributor(s): Prebble, John.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES | IMPUESTOS | BENEFICIARIO EFECTIVO | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 73, n. 1, January 2019, 7 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2019/1-6 (Browse shelf) | Available | BIT/2019/1-6 |
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.
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