Beneficial Ownership in Tax Law and Tax Treaties

This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the...
$262.94 AUD
$262.94 AUD
SKU: 9781509943807
Product Type: Books
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Author: Pablo A. Hernández González-Barreda
Format: Paperback
Language: English
Subtotal: $262.94
Beneficial Ownership in Tax Law and Tax Treaties by González-Barreda, Pablo A. Hernández

Beneficial Ownership in Tax Law and Tax Treaties

$262.94

Beneficial Ownership in Tax Law and Tax Treaties

$262.94
Author: Pablo A. Hernández González-Barreda
Format: Paperback
Language: English
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.

Author: Pablo A. Hernández González-Barreda
Publisher: Hart Publishing
Published: 12/16/2021
Pages: 384
Binding Type: Paperback
Weight: 1.00lbs
Size: 9.21h x 6.14w x 1.00d
ISBN: 9781509943807

About the Author
Pablo A Hernández González-Barreda is lecturer in law at the Universidad Pontificia Comillas, Spain.

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