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Clarity, Opacity and Beneficial Ownership.

Authors :
Collier, Richard
Source :
British Tax Review; 2011, Vol. 2011 Issue 6, p684-704, 21p
Publication Year :
2011

Abstract

The article focuses on beneficial ownership in relation to the Organisation for Economic Cooperation and Development (OECD) Model Tax Convention on Income and on Capital. Topics include the standards related to beneficial ownership, the application of reduced withholding tax rates, and double taxation treaties.

Subjects

Subjects :
DOUBLE tax agreements
TAXATION
WITHHOLDING tax rates
DOUBLE taxation
INCOME tax

Details

Language :
English
ISSN :
00071870
Volume :
2011
Issue :
6
Database :
Supplemental Index
Journal :
British Tax Review
Publication Type :
Periodical
Accession number :
70242112

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