Beneficial Ownership: Can a tax residence certificate (TRC) be accepted as proof for beneficial ownership?
March 24 2023
This is episode 7 in the 9-episode video discussion series on beneficial ownership. This episode discusses an important issue i.e., whether a tax residence certificate (TRC) could be accepted as proof for beneficial ownership. It analyzes two important judicial precedents - one from India and the other from Italy.
More videos in the Beneficial Ownership Series
Beneficial Ownership: How should that tax treaty term be interpreted?
Beneficial Ownership: Two Very important decisions
Beneficial Ownership: Is 'risk' a relevant factor for determination of beneficial ownership?
Beneficial Ownership in case of conduit and back-to-back arrangements
Beneficial Ownership: Multi-jurisdictional jurisprudence (1)
Beneficial Ownership: Multi-jurisdictional jurisprudence (2)
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