| 000 | 01281nab a2200277 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190226132145.0 | ||
| 007 | ta | ||
| 008 | 180927s2018 ne |||woo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_962581 _aJain, Saurabh |
|
| 245 | 0 |
_aBeneficial ownership and the contractual obligation of an interposed company to pass on income _c Saurabh Jain and John Prebble |
|
| 260 | _c2018 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article argues that an interposed company may be under a contractual obligation to pass on income to a resident of third state. Such a company would still possess dominion over the income. However, the absence of such an obligation is inconcluisive for determining whether and interposed company is a conduit. | ||
| 650 | 4 |
_958341 _aSOCIEDADES INTERPUESTAS |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_959746 _aBENEFICIARIO EFECTIVO |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 700 | 1 |
_936214 _aPrebble, John |
|
| 773 | 0 |
_974442 _oBIT _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 72, n. 12, December 2018 |
|
| 856 | _uhttps://online.ibfd.org/kbase/ | ||
| 942 | _cRE | ||
| 999 |
_c140022 _d140022 |
||