Beneficial Ownership In International Tax Law

Author: Angelika Meindl-Ringler
Editor: Kluwer Law International B.V.
ISBN: 9041168397
File Size: 33,15 MB
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In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.
Beneficial Ownership in International Tax Law
Language: en
Pages: 458
Authors: Angelika Meindl-Ringler
Categories: Law
Type: BOOK - Published: 2016-06-07 - Publisher: Kluwer Law International B.V.

In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties
Beneficial Ownership in Tax Law and Tax Treaties
Language: en
Pages: 352
Authors: Pablo A Hernández González-Barreda
Categories: Law
Type: BOOK - Published: 2020-05-28 - Publisher: Bloomsbury Publishing

This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial
Beneficial Ownership: Recent Trends
Language: en
Pages: 330
Authors: Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
Categories: Conflict of laws
Type: BOOK - Published: 2013 - Publisher: IBFD

The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax
Beneficial Ownership in Tax Law and Tax Treaties
Language: en
Pages:
Authors: Pablo Andrés Hernández González-Barreda
Categories: Double taxation
Type: BOOK - Published: 2020 - Publisher:

"This book explores the concept of beneficial ownership in equity law, and in the domestic tax laws of the United Kingdom, Canada and the United States; as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use
The OECD Model Convention 1998 and Beyond:The Concept of Beneficial Ownership in Tax Treaties
Language: en
Pages: 59
Authors: International Fiscal Association
Categories: Business & Economics
Type: BOOK - Published: 2000-10-12 - Publisher: Springer

Proceedings of a seminar held in London in 1998 during the 52nd congress of the International Fiscal Association.