Czech Supreme Administrative Court on Beneficial Ownership

Journal
Fekar, P.
Czech Republic
European Taxation 2011 (Volume 51), No. 9/10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.