The Concept of Beneficial Ownership in the OECD Model Tax Convention - Softcover
This research addresses the beneficial ownership concept which is introduced by the OECD Model Convention and included in double tax treaties to combat treaty abuse. This work aims to contribute to development of the concept of “beneficial ownership” as an economic and legal instrument of granting tax benefits to taxpayers who are entitled to them. Elements of a potential authorized OECD approach on beneficial ownership are introduced in this research.
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About the Author:
Maxim Kotlyarov is Doctor of Economics and Professorat the Urals State University of Economics (Yekaterinburg,Russia). He is a lecturer in Tax Law, Real Property Taxationand Fiscal Policy. Maxim Kotlyarov has an LLM degree in ‘Law and Economics’ from Queen Mary University of London
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- PublisherLAP LAMBERT Academic Publishing
- Publication date2015
- ISBN 10 3659765430
- ISBN 13 9783659765438
- BindingPaperback
- Number of pages72
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The Concept of Beneficial Ownership in the OECD Model Tax Convention
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This research addresses the beneficial ownership concept which is introduced by the OECD Model Convention and included in double tax treaties to combat treaty abuse. This work aims to contribute to development of the concept of 'beneficial ownership' as an economic and legal instrument of granting tax benefits to taxpayers who are entitled to them. Elements of a potential authorized OECD approach on beneficial ownership are introduced in this research. 72 pp. Englisch. Seller Inventory # 9783659765438
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The Concept of Beneficial Ownership in the OECD Model Tax Convention
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Book Description Taschenbuch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This research addresses the beneficial ownership concept which is introduced by the OECD Model Convention and included in double tax treaties to combat treaty abuse. This work aims to contribute to development of the concept of 'beneficial ownership' as an economic and legal instrument of granting tax benefits to taxpayers who are entitled to them. Elements of a potential authorized OECD approach on beneficial ownership are introduced in this research. Seller Inventory # 9783659765438
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The Concept of Beneficial Ownership in the OECD Model Tax Convention
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The Concept of Beneficial Ownership in the OECD Model Tax Convention
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Kotlyarov MaximMaxim Kotlyarov is Doctor of Economics and Professorat the Urals State University of Economics (Yekaterinburg,Russia). He is a lecturer in Tax Law, Real Property Taxationand Fiscal Policy. Maxim Kotlyarov has an LLM de. Seller Inventory # 158247528
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