The Concept of Beneficial Ownership in the Indofood and Prévost Car Decisions

Journal
Laroma Jezzi, P.
International
Bulletin for International Taxation 2010 (Volume 64), No. 5
FormatPDF
EUR
40
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45
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The author, in this article, considers the implications of the recent judgements in the Indofood and Prévost Car cases in respect of the concept of beneficial ownership in tax treaties.