Tax Treaty Case Law News - A Trio of Recent Cases on Beneficial Ownership

Type

Journal

Author

Arnold, B.J.

Country

International

Published Date

May 4, 2012

Issue

Bulletin for International Taxation 2012 (Volume 66), No. 6

DOI

https://doi.org/10.59403/20v1f72

Document

Go to Tax Research Platform

In this third Tax Treaty Case Law News, Brian Arnold comments on three recent cases regarding the concept of beneficial ownership involving courts in Canada, Switzerland and Denmark.

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Tax Treaty Case Law News - A Trio of Recent Cases on Beneficial Ownership