000			02107nab a2200313 c 4500
999			_c143568 _d143568
003			ES-MaIEF
005			20210211114521.0
007			ta
008			210211t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968739 _aJanssen, Jeroen J. M.
245			_aWhat should be the scope of the beneficial owner concept? _c Jeroen J.M. Janssen & Mónica Sada Garibay
260			_c2020
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aIn this article, the authors present their considerations regarding the differences between the OECD beneficial owner concept and the interpretation and use that the European Court of Justice has given to it in the so-called Danish Cases, including the recent European tendency to use it as an anti-abuse instrument. The authors analyse the implications of both approaches for recipients that are, for example, parties to (secured) financial transactions, limited recourse loans, or prescheduled repayment schemes in private equity structures. The authors conclude that a recipient can both be and not be the beneficial owner of an item of income depending on whether the OECD beneficial owner concept or the interpretation and use of the European Court of Justice are followed. In the view of the authors, the more ‘economic’ approach of the European Court of Justice in respect of the beneficial owner concept leads to legal uncertainty in bona fide transactions.
650		4	_959746 _aBENEFICIARIO EFECTIVO
650		4	_947508 _aINTERPRETACION
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_963564 _aABUSO DE TRATADOS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_967760 _aMODELO DE CONVENIO OCDE
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650			_aUNION EUROPEA _948644
650		4	_aARMONIZACION FISCAL _931085
700	1		_968740 _aSada Garibay, Mónica
773	0		_9164289 _oOP 2141/2020/12 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, Issue 12, December 2020, p. 1087-1104
942			_cART