Beneficial Ownership in Tax Law and Tax Treaties

ISBN: 9781509923076 出版年：2020 页码：379 Pablo A Hernandez Gonzalez-Barreda Bloomsbury Publishing

This book explores the concept of beneficial ownership in equity law, the domestic tUnited Kingdom, Canada and the United States, varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptioavoided by understanding the origins of the concept and its engagement with equity, differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, ban instructive and detailed practicOffering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioneand civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.