Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention: Comment on the April 2011 Discussion Draft
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State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_28FCCBFE285C
Type
Article: article from journal or magazin.
Collection
Publications
Institution
Title
Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention: Comment on the April 2011 Discussion Draft
Journal
Bulletin for International Taxation
ISSN
0007-4624
Publication state
Published
Issued date
05/07/2011
Volume
65
Number
8
Pages
437-442
Language
english
Abstract
In April 2011, the OECD released an important discussion draft that is intended to clarify the meaning of the term "beneficial ownership" under articles 10, 11 and 12 of the OECD Model (2010). This article discusses these proposals and demonstrates that some refinement is necessary.
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Create date
30/09/2011 12:48
Last modification date
27/11/2021 7:36
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