Beneficial ownership in international taxation. ([2022])

• Record Type: Book
• Further Information: Note: Błażej Kuźniacki.
• Authors: Kuźniacki, Błażej
• Contents: Introduction to beneficial ownership in international taxation -- Canons of interpretation relevant to the concept of beneficial ownership -- The origin and evolution of the concept of beneficial ownership in international tax law -- General themes in tax jurisprudence on the concept of beneficial ownership -- International case law -- EU case law -- Current and future issues facing the concept of beneficial ownership.
• Publisher Details: Cheltenham, UK Northampton, Massachusetts : Edward Elgar Publishing Limited
• Publication Date: 2022
• Extent: 1 online resource
• Subjects: 343.0526; Double taxation -- Treaties; Beneficial ownership; International business enterprises -- Taxation -- Law and legislation; Conflict of laws -- Taxation; Beneficial ownership; Conflict of laws -- Taxation; Double taxation; International business enterprises -- Taxation -- Law and legislation; Electronic books; Treaties
• Languages: English
• ISBNs: 9781802206074; 1802206078
• Related ISBNs: 9781802206067
• Notes: Note: Includes bibliographical references and index.; Note: Description based on online resource; title from digital title page (viewed on October 03, 2022).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.