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

Journal
Author
Laroma Jezzi, P.
Country
International
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.