Beneficial Ownership in International Taxation (häftad)
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Format
Inbunden (Hardback)
Språk
Engelska
Serie
Elgar Tax Law and Practice series
Utgivningsdatum
2022-08-12
Förlag
Edward Elgar Publishing Ltd
ISBN
9781802206067

Beneficial Ownership in International Taxation

av B?A?Ej Ku?Niacki
Inbunden,  Engelska, 2022-08-12
3225
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This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. B?a?ej Ku?niacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity. Key Features: Guidance towards solving definitional disputes between taxpayers and tax authorities Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world Comprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royalties Clear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU Directives Beneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.

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Övrig information

B?a?ej Ku?niacki, Assistant Professor, Amsterdam Centre for Tax Law, Faculty of Law, University of Amsterdam, the Netherlands, Research Assistant Professor, Faculty of Law and Administration, ?azarski University, Poland and Advisor, PwC Global Tax Policy, the Netherlands

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