OECD - Conceptual Problems of Beneficial Ownership and the Corporate Veil
- S. Jain; J. Prebble
- Bulletin for International Taxation, 2019 (Volume 73), No 3
- 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.