Interpreting the Concept of Beneficial Ownership
The concept of “beneficial ownership” is frequently used in international tax treaties. The concept is applied in situations where taxpayers may be benefiting indirectly from the advantages a particular treaty provides by interposing a corporation in a “tax-favourable jurisdiction” for the purpose o...
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| Language: | en_ca |
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2009
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| Online Access: | http://hdl.handle.net/1807/18894 |