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International - A Cross-Country Perspective on Beneficial Ownership – Part 1

Country:
International
Author:
L. Verdoner; R. Offermanns; S.B. Huibregtse
Issue:
European Taxation, 2010 (Volume 50), No 9
Published:
24 August 2010
In this two-part article, the authors examine the beneficial ownership concept through a review of the case law of various countries. In Part 1, the history of the concept is outlined, as well as the domestic treatment in Canada, France, Germany and the Netherlands. Part 2 sets out the domestic treatment in Switzerland and the United Kingdom and discusses various economic considerations in regard to the concept.
 
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