OECD/International - Interpreting the Factor of Dominion in Conduit Company Cases
- S. Jain; J. Prebble
- Bulletin for International Taxation, 2019 (Volume 73), No 5
- 18 April 2019
The factor of dominion should be interpreted in the light of the object and purpose of double tax treaties. Such an approach in turn helps courts to interpret the beneficial ownership requirement in the same manner as they interpret a general anti-avoidance rule. Certain courts have adopted this approach and come to the correct result.