Interpreting the factor of dominion in conduit company cases Saurabh Jain and John Prebble Electrónico
By: Jain, Saurabh
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Contributor(s): Prebble, John.
Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES | BENEFICIARIO EFECTIVO | TRATADOS INTERNACIONALES | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 73, n. 5, 2019, 8 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/5-3 (Browse shelf) | Available | BIT/2019/5-3 |
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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.
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