Description
In-depth study of the concept of beneficial ownership looking at both the domestic tax and equity perspectives
About the Author
Pablo A Hernandez Gonzalez-Barreda is lecturer in law at the Universidad Pontificia Comillas, Spain.
Reviews
The analysis and comment are a very useful aid, particularly in the context of double taxation relief claims. -- Stephen Arthur TEP, Temple Tax Chambers * STEP Journal *
This book, which is based on sound historical research, brings a fresh and up-to-date perspective on the definition of the term [beneficial owner] for tax treaty matters ... This book is an obligatory read for anyone who wants to improve their understanding of the evolution of the term and its purpose even prior to its inclusion on the OECD Model Tax Convention. -- Fernando Souza de Man, Maastricht University * Intertax *
From the foreword: We in the United Kingdom think we know what beneficial ownership means, although the author is right in saying that we cannot explain it, and we think we know what it must have been intended to mean in tax treaties, but it required Pablo Hernandez from Spain to make us see all the contradictions that are involved and make sense of them by including interesting civil law comparisons. -- Dr John Avery Jones CBE
Book Information
ISBN 9781509923076
Author Pablo A Hernandez Gonzalez-Barreda
Format Hardback
Page Count 384
Imprint Hart Publishing
Publisher Bloomsbury Publishing PLC
Weight(grams) 680g