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Oecd International Beneficial Ownership in International Taxation and Biosemantics Why A Redundant Paradoxical and Harmful Concept Can Be A Potent Weapon in The Hands of The Tax Authorities Ibfd by viscontiisimona is a document available to read on EtoBox.

The article critiques the concept of beneficial ownership in international taxation, arguing it is redundant, paradoxical, and harmful, and suggests it should be discarded. It emphasizes that the concept primarily serves to allocate income rather than prevent abuse, complicating tax treaty applications. The author proposes that beneficial ownership should not override actual income allocation as established by domestic tax laws.

Author
viscontiisimona
Language
EN