Beneficial Ownership in International Taxation

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  • Beneficial Ownership in International Taxation Book Detail

  • Author : Kuźniacki, Błażej
  • Release Date : 2022-08-12
  • Publisher : Edward Elgar Publishing
  • Genre : Law
  • Pages : 385
  • ISBN 13 : 1802206078
  • File Size : 58,58 MB

Beneficial Ownership in International Taxation by Kuźniacki, Błażej PDF Summary

Book Description: This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

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Beneficial Ownership: Recent Trends

Beneficial Ownership: Recent Trends

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The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor co