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Czech Republic - Czech Supreme Administrative Court on Beneficial Ownership

Country:
Czech Republic
Author:
Pavel Fekar
Issue:
European Taxation, 2011 (Volume 51), No 9/10
Published:
10 August 2011
On 10 June 2011, the Czech Supreme Administrative Court issued a decision on the beneficial ownership concept within the context of tax treaties following the 1963 OECD Model Tax Convention.
 
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