Beneficial Ownership in Tax Law and Tax Treaties

Pablo A Hernández González-Barreda

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Hardback

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English

Hart Publishing
28 May 2020

Equity & trusts; Taxation & duties law

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.

By: Pablo A Hernández González-Barreda
Imprint: Hart Publishing
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 680g
ISBN: 9781509923076
ISBN 10: 1509923071
Pages: 384
Publication Date: 28 May 2020
Audience: Professional and scholarly , Professional and scholarly , Undergraduate , Undergraduate
Format: Hardback
Publisher's Status: Active

Pablo A Hernández González-Barreda is lecturer in law at the Universidad Pontificia Comillas, Spain.

Reviews for Beneficial Ownership in Tax Law and Tax Treaties

From the foreword: We in the United Kingdom think we know what beneficial ownership means, although the author is right in saying that we cannot explain it, and we think we know what it must have been intended to mean in tax treaties, but it required Pablo Hernandez from Spain to make us see all the contradictions that are involved and make sense of them by including interesting civil law comparisons. -- Dr John Avery Jones CBE