International - Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties
- S. Jain; J. Prebble
- Bulletin for International Taxation, 2018 (Volume 72), No 8
- 26 June 2018
The term “dominion” represents the right to decide how to use income or property. Courts have considered the presence of dominion to conclusively indicate that an interposed company is the beneficial owner and therefore entitled to treaty benefits. This article analyses from a historical perspective how dominion developed as a test in conduit company cases.