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- Beneficial Ownership in International Tax Law
Beneficial Ownership in International Tax Law
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This title compares the use and interpretation of beneficial ownership, both current and historical, in a wide range of national jurisdictions and the EU. It provides thorough guidance in determining whether a person claiming tax treaty benefits is the true owner--and which parties are excluded from treaty benefits and to what extent.tent.
Folgt in ca. 15 Arbeitstagen
