Beneficial Ownership in International Taxation

• Author(s): Kuźniacki, Błażej,
• Publisher: Edward Elgar Publishing
• Pages: 384
• ISBN_10: 1802206078
  ISBN_13: 9781802206074
  
• Language: en
• Categories: Law / Taxation , Law / Corporate , Business & Economics / International / Taxation ,

Description:... 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.