Beneficial ownership in tax law and tax treaties / Pablo A Hernández González-Barreda.
2020
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Items
Details
Title
Beneficial ownership in tax law and tax treaties / Pablo A Hernández González-Barreda.
Edition
First edition.
Imprint
Oxford ; Hart, 2020.
Distributed
[London, England] : Bloomsbury Publishing, 2020.
Description
1 online resource
Formatted Contents Note
Introduction
Beneficial Ownership : From Conscience to Liberalism and Law
Beneficial Ownership in Tax Law
From Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped
from US and UK Tax Treaty Policy into the Worldwide Tax Treaty Network
Changing Skin in the OECD Model : What do Intermediaries in
Continental Law and Common Law have in Common?
Beneficial Ownership and EU Law
Beneficial Ownership in Exchange of Information for Tax Matters
Final Remarks
Beneficial Ownership : From Conscience to Liberalism and Law
Beneficial Ownership in Tax Law
From Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped
from US and UK Tax Treaty Policy into the Worldwide Tax Treaty Network
Changing Skin in the OECD Model : What do Intermediaries in
Continental Law and Common Law have in Common?
Beneficial Ownership and EU Law
Beneficial Ownership in Exchange of Information for Tax Matters
Final Remarks
Summary
"This book explores the concept of beneficial ownership in equity law, and in the domestic tax laws of the United Kingdom, Canada and the United States; as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in tax law and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to practitioners and scholars from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance"-- Provided by publisher.
Note
Based on author's thesis (doctoral - Universidad Pontificia Comillas, Facultad de Derecho, 2014) issued under title: El concepto de beneficiario efectivo en los convenios tributarios sobre la renta y sobre el patrimonio.
Bibliography, etc. Note
Includes bibliographical references and index.
Available Note
Also published in print.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on print version record and CIP data provided by publisher; resource not viewed.
Location
www
Available in Other Form
Print version: Hernández González-Barreda, Pablo Andrés Beneficial ownership in tax law and tax treaties Oxford ; New York : Hart, 2020.
Access Note
Abstract freely available; full-text restricted to individual document purchasers.
Linked Resources
Alternate Title
Bloomsbury Collections
Language
English
ISBN
9781509923106 (ebook)
9781509923083 (epub)
9781509923090 (PDF)
9781509923076 (print)
150992308X (print)
9781509923083 (epub)
9781509923090 (PDF)
9781509923076 (print)
150992308X (print)
Record Appears in