February 5, 2019

Conceptual Problems of Beneficial Ownership and the Corporate Veil

SJSaurabh JainThe Royal Free Hospital JPJohn PrebbleVictoria University of Wellington

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Abstract

This is the fifth in a series of articles by the same authors, the fourth of which was published in volume 73, issue 1 of the Bulletin for International Taxation. The article examines how courts have confused the beneficial ownership test with the doctrine of lifting the corporate veil.

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Jain et al. (Tue,) studied this question.

synapsesocial.com/papers/6a16d75bc23c548e2a7b9479 https://doi.org/https://doi.org/10.59403/qe230w

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Synapse has enriched 4 closely related papers on similar clinical questions. Consider them for comparative context:

1Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees2018 · 2 citations
2Conceptual Aspects of Beneficial Ownership in the Context of Property Law2018 · 1 citations
3Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties2018 · 3 citations
4Beneficial Ownership and the Contractual Obligation of an Interposed Company to Pass On Income2018 · 2 citations

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