OECD aims to clarify beneficial ownership
May 03, 2011
Sophie Ashley - TPW
The OECD is inviting public comment on the meaning of beneficial ownership due to the number of differing interpretations by courts and tax administrations.
The OECD’s Committee on Fiscal Affairs (CFA) calls for public comment and discussion on the draft changes to the commentary on articles 10, 11 and 12 of the OECD Model Tax Convention concerning the meaning of beneficial ownership.
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