Considerații privind noțiunea de „beneficiar efectiv” în lumina jurisprudenței C.J.U.E.
Considerations on the notion of „beneficial owner” in the light of C.J.E.U. case law
Author(s): Natalia ȘvidchiSubject(s): Law, Constitution, Jurisprudence, Civil Law, International Law
Published by: Universul Juridic
Keywords: beneficial owner; O.E.C.D. Model Convention; Directive 2003/49/EC;
Summary/Abstract: The paper below represents a short review of the development of the „beneficial owner” concept in international taxation, followed by an examination on the manner in which this development is reflected in the C.J.E.U. case-law.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 04
- Page Range: 31-34
- Page Count: 4
- Language: Romanian
- Content File-PDF