Wirtschaftliche Berechtigung
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Wirtschaftliche Berechtigung
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Author : Alex Attinger
language : de
Publisher: sui generis Verlag
Release Date : 2023-11-15
Wirtschaftliche Berechtigung written by Alex Attinger and has been published by sui generis Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-15 with Law categories.
Trotz zunehmender Verbreitung und Relevanz sind grundlegende Fragen zur wirtschaftlichen Berechtigung ungeklärt: Gibt es Verwandtschaften und Zusammenhänge zwischen verschiedenen Anwendungsfällen? Gibt es ein einheitliches Konzept? Wie ist wirtschaftliche Berechtigung rechtsdogmatisch einzuordnen? Um das zu klären, werden in dieser Dissertation die wichtigsten Konzepte wirtschaftlicher Berechtigung analysiert und auf inhaltliche, funktionale und strukturelle Gemeinsamkeiten hin untersucht, um eine Dogmatik der wirtschaftlichen Berechtigung herauszuschälen. Es zeigt sich, dass es kein einheitliches Konzept wirtschaftlicher Berechtigung gibt. Die strukturellen und funktionalen Gemeinsamkeiten verdichten sich jedoch zu einer Rechtsfigur der wirtschaftlichen Berechtigung, aus der sich wichtige Erkenntnisse für Praxis und Gesetzgebung ergeben.
Die Wirtschaftliche Berechtigung Der Landrassen Des Kindes
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Author :
language : de
Publisher:
Release Date : 1907
Die Wirtschaftliche Berechtigung Der Landrassen Des Kindes written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1907 with Economics categories.
Untersuchungen Ber Die Wirtschaftliche Berechtigung Einer Endres Anlage In Einem Landwirtschaftlichen Grossbetriebe
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Author : Ernst Kampffmeyer
language : de
Publisher:
Release Date : 1931
Untersuchungen Ber Die Wirtschaftliche Berechtigung Einer Endres Anlage In Einem Landwirtschaftlichen Grossbetriebe written by Ernst Kampffmeyer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1931 with categories.
Untersuchungen Uber Die Wirtschaftliche Berechtigung Einer Endres Anlage In Einem Landwirtschaftlichen Grossbetrieb
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Author : Ernst Kampffmeyer
language : de
Publisher:
Release Date : 1931
Untersuchungen Uber Die Wirtschaftliche Berechtigung Einer Endres Anlage In Einem Landwirtschaftlichen Grossbetrieb written by Ernst Kampffmeyer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1931 with categories.
Beneficial Ownership In International Taxation
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Author : Kuźniacki, Błażej
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-08-12
Beneficial Ownership In International Taxation written by Kuźniacki, Błażej and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-12 with Law categories.
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.
Beneficial Ownership In Tax Law And Tax Treaties
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Author : Pablo A Hernández González-Barreda
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-05-28
Beneficial Ownership In Tax Law And Tax Treaties written by Pablo A Hernández González-Barreda and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-05-28 with Law categories.
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.
Beneficial Ownership Transparency In Asia And The Pacific
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Author : Asian Development Bank
language : en
Publisher: Asian Development Bank
Release Date : 2022-12-01
Beneficial Ownership Transparency In Asia And The Pacific written by Asian Development Bank and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-01 with Business & Economics categories.
This publication examines beneficial ownership transparency in nine countries in Asia and the Pacific and explains how overcoming hurdles to ensure the full disclosure of company ownership is key to cracking down on crime and corruption. Focusing on countries including Armenia, Mongolia, and the Philippines, it offers a breakdown of relevant international standards and details challenges related to accurate data verification, collection, and disclosure. It highlights best practices, provides practical recommendations, and shows why a multipronged approach to cross-checking ownership information can help reduce money laundering, terrorism financing, tax evasion, and other economic crimes.
Untersuchungen Ber Die Wirtschaftliche Berechtigung Einer Enders Anlage In Einem Landwirtschaftlichen Grossbetriebe
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Author : Ernst Kampffmeyer
language : de
Publisher:
Release Date : 1931
Untersuchungen Ber Die Wirtschaftliche Berechtigung Einer Enders Anlage In Einem Landwirtschaftlichen Grossbetriebe written by Ernst Kampffmeyer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1931 with Agriculture categories.
Beneficial Ownership In International Taxation
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Author : Błażej Kuźniacki
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-08-28
Beneficial Ownership In International Taxation written by Błażej Kuźniacki and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-28 with categories.
This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Blazej Kuzniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity. Key Features: Guidance towards solving definitional disputes between taxpayers and tax authorities Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world Comprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royalties Clear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU Directives Beneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.
Beneficial Ownership
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Author : Matthias Reinhard-DeRoo
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-10-02
Beneficial Ownership written by Matthias Reinhard-DeRoo and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-02 with Law categories.
The hunt for beneficial owners is on. Like an elephant, the beneficial owner hides in the jungle of complex legal structures, waiting to be discovered by eager prosecutors. But what lies behind this metaphor? What is a Beneficial Owner? Is beneficial ownership a right? What does this right encompass? What is the value of this right compared to other rights? And if beneficial ownership is not a right, is it still a legally relevant relation? How do courts, namely the U.S. Supreme Court deal with the concept? When do Anglo-American judges and European scholars resort to the concept? This book approaches these questions from two perspectives: legal fundamentals and the field of U.S. federal Indian law. Both legal theories and case law are scrutinized with the aim to find a better understanding of the basic conception and characteristics of beneficial ownership. Federal Indian law has been chosen for the study of the concrete implications of the beneficial ownership concept in what Roscoe Pound referred to as “the law in action.” To some, this choice of legal field might seem somewhat unusual. What answers could federal Indian law possibly offer with regard to pressing questions from the financial industry? As always, there is a short and a long answer. The short answer is that the analysis of an equally sophisticated field of law can open new perspectives on a given field of law. For example, not only potential criminals and tax evaders but also members of an older civilization are beneficial owners. The long answer can be found in this very book.