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OECD - Conceptual Problems of Beneficial Ownership and the Corporate Veil

Country:
International,OECD
Author:
S. Jain; J. Prebble
Issue:
Bulletin for International Taxation, 2019 (Volume 73), No 3
Published:
5 February 2019
This is the fifth in a series of articles by the same authors, the fourth of which was published in volume 73, issue 1 of the Bulletin for International Taxation. The article examines how courts have confused the beneficial ownership test with the doctrine of lifting the corporate veil.
 
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