Błażej Kuźniacki, Assistant Professor, Amsterdam Centre for Tax Law, Faculty of Law, University of Amsterdam, the Netherlands, Research Assistant Professor, Faculty of Law and Administration, Łazarski University, Poland and Advisor, PwC Global Tax Policy, the Netherlands

‘Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Professor Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept.’

• Contents: Preface 1. Introduction to Beneficial Ownership in International Taxation 2. Canons of interpretation relevant to the concept of beneficial ownership 3. The origin and evolution of the concept of BO in international tax law 4. General themes in tax jurisprudence on the concept of BO 5. International case law 6. EU case law 7. Current and future issues facing the concept of beneficial ownership Index

Błażej Kuźniacki, Assistant Professor, Amsterdam Centre for Tax Law, Faculty of Law, University of Amsterdam, the Netherlands, Research Assistant Professor, Faculty of Law and Administration, Łazarski University, Poland and Advisor, PwC Global Tax Policy, the Netherlands

‘Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Professor Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept.’

• Contents: Preface 1. Introduction to Beneficial Ownership in International Taxation 2. Canons of interpretation relevant to the concept of beneficial ownership 3. The origin and evolution of the concept of BO in international tax law 4. General themes in tax jurisprudence on the concept of BO 5. International case law 6. EU case law 7. Current and future issues facing the concept of beneficial ownership Index

Błażej Kuźniacki, Assistant Professor, Amsterdam Centre for Tax Law, Faculty of Law, University of Amsterdam, the Netherlands, Research Assistant Professor, Faculty of Law and Administration, Łazarski University, Poland and Advisor, PwC Global Tax Policy, the Netherlands

‘Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Professor Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept.’

• Contents: Preface 1. Introduction to Beneficial Ownership in International Taxation 2. Canons of interpretation relevant to the concept of beneficial ownership 3. The origin and evolution of the concept of BO in international tax law 4. General themes in tax jurisprudence on the concept of BO 5. International case law 6. EU case law 7. Current and future issues facing the concept of beneficial ownership Index