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
The MFN Clause vis-a-vis the dividends article in tax treaties (Part 1)
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