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Effectiveness of the beneficial ownership test in conduit company cases / Saurabh Jain.

By: Jain, Saurabh.
Material type: materialTypeLabelBookCall no.: LAW K 2013 620219Publication: Amsterdam : IBFD, c2013Description: xiv, 232 p. : ill.ISBN: 9789087221744; 9087221746.Subject(s): Double taxation | Double taxation -- OECD countries -- Treaties | International business enterprises -- Taxation -- Law and legislation
Contents:
Chapter 1: Introduction -- Chapter 2: Confusions of the Legalistic Approach -- Chapter 3: Substance Based Approach -- Chapter 4: Substantive Business Activity -- Chapter 5: Dominion -- Chapter 6: The Step Transaction Doctrine -- Chapter 7: Conclusion -- Appendix: Translations.
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Item type Current location Collection Call number Status Date due Barcode Item holds
Book Book Puey Ungphakorn Library, Rangsit Campus
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General Books LAW K 2013 620219 (See Similar Items) Show map Available 31379014157300
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Includes bibliographical references

Chapter 1: Introduction -- Chapter 2: Confusions of the Legalistic Approach -- Chapter 3: Substance Based Approach -- Chapter 4: Substantive Business Activity -- Chapter 5: Dominion -- Chapter 6: The Step Transaction Doctrine -- Chapter 7: Conclusion -- Appendix: Translations.

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