Beneficial Ownership in Tax Law and Tax Treaties

Introduction -- Beneficial Ownership : From Conscience to Liberalism and Law -- Beneficial Ownership in Tax Law -- From Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped -- from US and UK Tax Treaty Policy into the Worldwide Tax Treaty Network -- Changing Skin in the OECD Model : What do Intermediaries in -- Continental Law and Common Law have in Common? -- Beneficial Ownership and EU Law -- Beneficial Ownership in Exchange of Information for Tax Matters -- Final Remarks.

• | Author: Pablo A Hernández González-Barreda
• | Publisher: Hart Publishing
• | Publication Date: May 28, 2020
• | Number of Pages: 384 pages
• | Language: English
• | Binding: Hardcover
• | ISBN-10: 1509923071
• | ISBN-13: 9781509923076