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Found 2 essays matching the above criteria.

1. 1. The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention

   University essay from Stockholms universitet/Juridiska institutionen

   Author : Ebba Beskow; [2023]
   Keywords : Tax law; tax treaty; model tax convention; OECD; BEPS; saving clause; Skatterätt; skatteavtal; internationell skatterätt; OECD; modellavtal; skatteavtalsrätt; BEPS;

   Abstract : .... READ MORE

3. 2. Beneficial Ownership - a concept in identity crisis

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Fredrik Hagmann; [2017]
   Keywords : tax law; skatterätt; international tax law; internationell skatterätt; tax treaty law; skatteavtalsrätt; beneficial owner; beneficial ownership; OECD; dividend; utdelning; interest; ränta; royalty; model treaty; modellavtalet; Law and Political Science;

   Abstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE