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 |
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Artículos | IEF | IEF | BIT/2019/1-6 (Browse shelf) | Available | BIT/2019/1-6 |
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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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