Description
Bloomsbury Publishing (UK) Beneficial Ownership in Tax Law and Tax Treaties 2020 by Pablo A Hernandez Gonzalez-Barreda
This book explores the concept of beneficial ownership in equity law and in the domestic tax laws of the UK Canada and the US and its uses in international tax law. It draws a roadmap for dealing with beneficial ownership in tax law and international tax law highlighting those common misconceptions that can be avoided by understanding the origins of the concept its engagement with equity and the differences with tax law. The book will be of the utmost interest to practitioners and scholars from common and civil law countries dealing with tax and estate law.