Beneficial ownership in double tax treaties | Practical Law
https://content.next.westlaw.com/practical-law/document/I8cf1f4e7e82f11e398db8b09b4f043e0/Beneficial-ownership-in-double-tax-treaties?viewType=FullText&transitionType=Default&contextData=(sc.Default)
A note discussing the meaning and application of the term "beneficial ownership" in double tax treaties.
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Beneficial ownership in double tax treaties
Practical Law UK Practice Note 0-541-5706
(Approx. 17 pages)
Beneficial ownership in double tax treaties
by
Jonathan Schwarz
, Temple Tax Chambers
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A note discussing the meaning and application of the term "beneficial ownership" in double tax treaties.