Beneficial owner electrónico the enigma storms ahead Charl P. du Toit
By: Du Toit, Charl P
.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | BENEFICIARIO EFECTIVO
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 618-624Summary: In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author questions and explores why, despite all the criticism that beneficial ownership has received, its use as a "policing term" appears to be ever increasing. It is now also widely used outside international tax in various areas under the exchange of information banner.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-14 (Browse shelf) | Available | BIT/2021/11/12-14 |
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| BIT/2021/11/12-11 Multilateral tax treaties | BIT/2021/11/12-12 Tax treaty policy in West Africa | BIT/2021/11/12-13 From the avoidance of double taxation to the avoidance of double non-taxation | BIT/2021/11/12-14 Beneficial owner | BIT/2021/11/12-15 Twenty years of change to the treatment of services in the OECD Model and the UN Model | BIT/2021/11/12-16 The future of the taxation of software payments | BIT/2021/11/12-17 What can we learn from the history of Article 21 of the OECD Model? |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author questions and explores why, despite all the criticism that beneficial ownership has received, its use as a "policing term" appears to be ever increasing. It is now also widely used outside international tax in various areas under the exchange of information banner.
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