Tax Treaty Case Law around the Globe 2025

Activity: Participating in or organising an event types › Participation in conference › Scientific

Description

NL: Interpretation of term ‘beneficial owner’: interaction between tax treaty law and domestic tax law
Period9 May 2025
Event typeConference
LocationVienna, AustriaShow on map
Degree of RecognitionInternational

Keywords

  • Beneficial owner
  • Tax treaty
  • Dividend
  • Interaction between tax treaty law and domestic tax law
  • Entitled to proceeds of shares
  • Stock lending
  • Book-entry securities