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Beneficial Ownership: Recent Trends

This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership.

 

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Title:

Beneficial Ownership: Recent Trends

Editor(s):
Michael Lang, Pasquale Pistone et al
Date of publication:
ISBN:

978-90-8722-200-0

Type of publication:

Print book

Number of pages:

± 330

Terms:

Price includes delivery. View purchase information

Price:
EUR 105 / USD 135 (VAT excl.)
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Title:

Beneficial Ownership: Recent Trends

Editor(s):

Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

Date of publication:
ISBN:

978-90-8722-200-0

Type of publication:

Online book

Number of pages:

± 330

Access:

Up to 5 users. View purchase information

Price:
EUR 105 / USD 135 (VAT excl.)
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Title:

Beneficial Ownership: Recent Trends

Editor(s):
Michael Lang, Pasquale Pistone et al
Date of publication:
ISBN:

978-90-8722-201-7

Type of publication:

eBook

Number of pages:

± 330

Other:

Read our eBook FAQ | Download sample | Demo

Price:
EUR 84 / USD 108 (VAT excl.)
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Beneficial Ownership: Recent Trends

Why this book?

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 experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term “beneficial owner” used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term “beneficial owner”. Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive  up-to-date knowledge that is necessary for interpreting the term “beneficial ownership”.
 

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Editors

Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

 

Authors

Brian Arnold, John F. Avery Jones, Phillip Baker, Yariv Brauner, Jakob Bundgaard, David Duff, Daniel Gutmann, Adolfo Martin Jimenez, Georg Kofler, Juan Lopez-Rodriguez, Rene Matteotti, Pasquale Pistone, Ekkehart Reimer, D.P. Sengupta, Daniel S. Smit, Fabian M. Sutter, Richard Vann
 

 

Reviewed by Glen Loutzenhiser

British Tax Review B.T.R. 2014, 5, 676-678.
 
*B.T.R. 676 The title of this book is somewhat misleading.1 On picking it up for the first time this reviewer expected to find a number of useful if fairly descriptive chapters highlighting recent case law across a range of jurisdictions on the interpretation of the relatively narrow though important concept of "beneficial ownership" in bilateral tax treaties. Some analysis of the recent OECD *B.T.R. 677 work on the subject was also expected.2 It turns out, however, that the editors of this book had greater ambitions. The result is an exceptionally deep and rich treatment of the topic, exploring the historical development of beneficial ownership, its interrelationship with anti-avoidance rules, its role as an allocation of income rule, its treaty and domestic aspects—along with, of course, those "recent trends."

 

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