Tax Treaty Case Law News - A Trio of Recent Cases on Beneficial Ownership

Journal
Arnold, B.J.
International
Bulletin for International Taxation 2012 (Volume 66), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this third Tax Treaty Case Law News, Brian Arnold comments on three recent cases regarding the concept of beneficial ownership involving courts in Canada, Switzerland and Denmark.