The Concept of Beneficial Ownership in the Indofood and Prévost Car Decisions

Type

Journal

Author

Laroma Jezzi, P.

Country

International

Published Date

March 26, 2010

Issue

Bulletin for International Taxation 2010 (Volume 64), No. 5

DOI

https://doi.org/10.59403/1bn60p0

Document

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The author, in this article, considers the implications of the recent judgements in the Indofood and Prévost Car cases in respect of the concept of beneficial ownership in tax treaties.

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The Concept of Beneficial Ownership in the Indofood and Prévost Car Decisions