000			04212nam a2200565 i 4500
001			9781509923106
003			CaBNVSL
005			20240313121539.0
006			m o d
007			cr cn|||||||||
008			200508s2020 enk ob 101 0 eng d
010			_z 2019056010 (print)
020			_a9781509923106 _q(ebook)
020			_a9781509923083 _q(epub)
020			_z9781509923090 _q(PDF)
020			_z9781509923076 _q(print)
020			_z150992308X _q(print)
024	7		_a10.5040/9781509923106 _2doi
035			_a(CaBNVSL)mat09923106
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
050		4	_aK4475 _b.H473 2020eb
082	0	0	_a343.07 _223
100	1		_aHernández González-Barreda, Pablo Andrés _eauthor.
245	1	0	_aBeneficial ownership in tax law and tax treaties / _cPablo A Hernández González-Barreda.
250			_aFirst edition.
264		1	_aOxford ; _bHart, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
500			_aBased on author's thesis (doctoral - Universidad Pontificia Comillas, Facultad de Derecho, 2014) issued under title: El concepto de beneficiario efectivo en los convenios tributarios sobre la renta y sobre el patrimonio.
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction -- Beneficial Ownership : From Conscience to Liberalism and Law -- Beneficial Ownership in Tax Law -- From Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped -- from US and UK Tax Treaty Policy into the Worldwide Tax Treaty Network -- Changing Skin in the OECD Model : What do Intermediaries in -- Continental Law and Common Law have in Common? -- Beneficial Ownership and EU Law -- Beneficial Ownership in Exchange of Information for Tax Matters -- Final Remarks
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"This book explores the concept of beneficial ownership in equity law, and in 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 tax law 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 practitioners and scholars from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
588			_aDescription based on print version record and CIP data provided by publisher; resource not viewed.
650		0	_aInternational business enterprises _xTaxation _xLaw and legislation.
650		0	_aDouble taxation _xTreaties.
650		7	_aTaxation & duties law _2bicssc
653			_aBeneficial ownership
655		0	_aElectronic books.
776	0	8	_iPrint version: _aHernández González-Barreda, Pablo Andrés _tBeneficial ownership in tax law and tax treaties _dOxford ; New York : Hart, 2020. _z9781509923076 _w(DLC) 2019056009
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509923106?locatt=label:secondary_bloomsburyCollections
975			_aHart Publishing 2020
999			_c10544 _d10544