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Cover Beneficial Ownership in International Taxation
Beneficial Ownership in International Taxation

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

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Monograph Book
Publication Date:
12 Aug 2022
DOI:
https://doi.org/10.4337/9781802206074
Collections:
Law 2022
Chapter 2 Canons of interpretation relevant to the concept of beneficial ownership (BO)
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in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
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Law 2022
Chapter 7 Current and future issues facing the concept of BO
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in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
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Law 2022
Chapter 6 EU case law
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in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
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Law 2022
Chapter 4 General themes in tax jurisprudence on the concept of BO
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in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
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Law 2022
Chapter 5 International case law
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in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
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Chapter 1 Introduction to Beneficial Ownership in International Taxation
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Chapter
in Beneficial Ownership in International Taxation
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12 Aug 2022
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Law 2022
Chapter 3 The origin and evolution of the concept of BO in international tax law
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Chapter
in Beneficial Ownership in International Taxation
Publication Date:
12 Aug 2022
Collections:
Law 2022
Cover EU Tax Disclosure Rules
EU Tax Disclosure Rules
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
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Monograph Book
Publication Date:
06 Aug 2021
DOI:
https://doi.org/10.4337/9781800885639
Collections:
Law 2021
EXTENDED CONTENTS
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Monograph Chapter
in EU Tax Disclosure Rules
Publication Date:
06 Aug 2021
Collections:
Law 2021