Beneficial Ownership in International Taxation

Contents: Preface 1. Introduction to Beneficial Ownership in International Taxation 2. Canons of interpretation relevant to the concept of beneficial ownership 3. The origin and evolution of the concept of BO in international tax law 4. General themes in tax jurisprudence on the concept of BO 5. International case law 6. EU case law 7. Current and future issues facing the concept of beneficial ownership Index

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• Imposto pessoal
• Tributação , taxas e impostos
• Imposto sobre as sociedades

beneficial owner; withholding tax; treaty abuse; treaty shopping; directive shopping; conduit company