Beneficial Ownership: How should that tax treaty term be interpreted?

March 6 2023

Open Access Video

This video - the first in the 9-part series - discusses an important principle for interpretation of the tax treaty term 'beneficial ownership'.

More Videos in the Beneficial Ownership Series

Beneficial Ownership: Two very important decisions

Beneficial Ownership: Is 'risk' a relevant factor for determination of beneficial ownership?

More Open Access Videos

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