Beneficial Ownership: Recent Trends

Beneficial Ownership: Recent Trends
This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership.

Why this book?

The concept of beneficial ownership is frequently called one of the most decisive questions in international tax law. Despite this fact, neither scholars nor courts have found a generally accepted definition. This book provides a comprehensive overview of the latest developments concerning the concept of beneficial ownership. Highly renowned tax experts both from academia and practice analyse the most important decisions recently made by courts around the world. Moreover, the recently published OECD Discussion Draft on the meaning of beneficial ownership is being taken into account and the meaning of the term “beneficial owner” used in European tax law in comparison to its meaning in tax treaty law is being assessed. The authors not only draw a better picture of the status quo but also enhance the discussion of the future meaning of the term “beneficial owner”. Thus, Beneficial Ownership: Recent Trends provides both practitioners and academics with comprehensive  up-to-date knowledge that is necessary for interpreting the term “beneficial ownership”.


Sample excerpt, including table of contents


Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck


Brian Arnold, John F. Avery Jones, Phillip Baker, Yariv Brauner, Jakob Bundgaard, David Duff, Daniel Gutmann, Adolfo Martin Jimenez, Georg Kofler, Juan Lopez-Rodriguez, Rene Matteotti, Pasquale Pistone, Ekkehart Reimer, D.P. Sengupta, Daniel S. Smit, Fabian M. Sutter, Richard Vann

Beneficial Ownership: Recent Trends
Chapter 1: Beneficial Ownership: Recent Trends
Chapter 2: United Kingdom: Indofood International Finance Ltd v. JP Morgan Chase Bank NA
Chapter 3: The Concept of Beneficial Ownership under Canadian Tax Treaties
Chapter 4: Switzerland: Broad vs Narrow Interpretation of the Beneficial Owner Concept
Chapter 5: The Concept of Beneficial Ownership and Possible Alternative Remedies in Netherlands Case Law
Chapter 6: The Notion of Beneficial Ownership in Danish Tax Law: The Creation of a New Legal Order with Uncertainty as a Companion
Chapter 7: P No 13 of 1995, ABC in re Authority of Advance Ruling
Chapter 8: Beneficial Ownership as a Broad Anti-Avoidance Provision: Decisions by Spanish Courts and the OECD’s Discussion Draft
Chapter 9: Beneficial Ownership in and outside US Tax Treaties
Chapter 10: Beneficial Ownership without Specific Beneficial Ownership Provision
Chapter 11: Beneficial Ownership as Anti-Abuse Provision: The Bank of Scotland Case
Chapter 12: Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation
Chapter 13: Aditya Birla Nuvo Ltd v. DDIT High Court of Bombay
Chapter 14: Beneficial Ownership as an Attribution-of-Income Rule in Spain: Source and Residence Country Perspectives
Chapter 15: Italy: Beneficial Ownership and the Entitlement to Treaty Benefits in the Presence of Transparent Entities
Chapter 16: Beneficial Ownership and EU Law
Chapter 17: Switzerland: Beneficial Ownership and EU Law
Chapter 18: How To Conceptualize Beneficial Ownership
Chapter 19: Beneficial Ownership: What Does History (and Maybe Policy) Tell Us
Chapter 20: The Beneficial Ownership Concept Was Never Necessary in the Model
Chapter 21: The 2011 Discussion Draft on Beneficial Ownership: What Next for the OECD?