| 000 | 01227nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190306175845.0 | ||
| 007 | ta | ||
| 008 | 190306t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_962581 _aJain, Saurabh |
|
| 245 | 0 |
_aConceptual problems of beneficial ownership in respect of agents and nominees _c Saurabh Jain and John Prebble |
|
| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_950141 _aSOCIEDADES |
|
| 650 | 4 |
_954325 _aIMPUESTOS |
|
| 650 | 4 |
_aBENEFICIARIO EFECTIVO _959746 |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 700 | 1 |
_936214 _aPrebble, John |
|
| 773 | 0 |
_9159675 _oBIT/2019/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 73, n. 1, January 2019, 7 p. |
|
| 942 | _cART | ||
| 999 |
_c140124 _d140124 |
||