The doctrine of the beneficial owner in tax law. Monography
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The monograph is devoted to the evolution of the doctrine of the beneficial owner (actual right to income) in international tax law and in national law and order, including Russia. The concept of “Beneficial Owner” is considered as a special anti -appuisive tool to counteract the Treaty Shopping strategy, i.e., abuse of the provisions of international tax agreements. The genesis of the doctrine has been analyzed from the moment of its origin in the Road law of the Anglo -Saxon legal family to the modern BPS era.
The legislation is provided as of January 1, 2020
The book is intended for civil servants, practical workers, faculty and students of law universities and specialties
The legislation is provided as of January 1, 2020
The book is intended for civil servants, practical workers, faculty and students of law universities and specialties
Author:
Author:Demin A., Nikolaev A.
Cover:
Cover:Soft
Category:
- Category:Business & Money
- Category:Law & Legal
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
Series:
Series:-
ISBN:
ISBN:978-5-392-35879-3
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