Beneficial Ownership in International Taxation and Biosemantics
Why a Redundant, Paradoxical and Harmful Concept Can Be a Potent Weapon in the Hands of the Tax Authorities
| Authors |
|
| Publication date |
02-2023
|
| Journal |
Bulletin for International Taxation
|
| Volume | Issue number |
77 | 2
|
| Pages (from-to) |
42-53
|
| Organisations |
-
Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
|
| Abstract |
This article argues that the concept of beneficial ownership supports an income allocation function more than an anti-abuse one. It then demonstrates that the concept is redundant, paradoxical and harmful, and that it would be better to discard it. Finally, the article uses biosemantics to explain the concept.
|
| Document type |
Article
|
| Language |
English
|
| Published at |
https://doi.org/10.59403/35dwb0
|
|
Permalink to this page
|
Back