| 000 | 01320nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181010142000.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_962581 _aJain, Saurabh |
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| 245 | 0 |
_aHistorical introduction to the test of dominion in the context of double tax treaties _cSaurabh Jain and John Prebble |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThe term "dominion" represents the right to decide how to use income or property. Courts have considered the presence of dominion to conclusively indicate that an interposed company is the beneficial owner and therefore entitled to treaty benefits. This article analyses from a historical perspective how dominion developed as a test in conduit company cases. | ||
| 650 | 4 |
_942842 _aDOBLE IMPOSICION |
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| 650 | 4 |
_948168 _aPROPIEDAD |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 | 4 |
_959746 _aBENEFICIARIO EFECTIVO |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 8, August 2018, p. 488-492 |
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| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c139059 _d139059 |
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