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International - A Cross-Country Perspective on Beneficial Ownership – Part 2

Country:
International
Author:
L. Verdoner; R. Offermanns; S.B. Huibregtse
Issue:
European Taxation, 2010 (Volume 50), No 10
Published:
6 September 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 was 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 with regard to the concept.
 
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