The Conception of Beneficial Owner in Tax Law

Student: Vorobeva Anna

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2020

In this paper, we study the concept of "beneficial owner" in tax law. This concept is a special mechanism in relation to general mechanisms to combat tax abuse. The essence of the concept of the beneficial owner is the refusal of residents of the contracting states to apply tax preferences established by the agreement if they are not beneficial owners.

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