CANADIAN JURISPRUDENCE ON INTERPRETING THE CONCEPT OF A BENEFICIARY'S HOLDER IN THE CONTEXT OF ITS IMPACT ON THE DEVELOPMENT OF LAW ENFORCEMENT
Journal Title: Право і суспільство - Year 2016, Vol 4, Issue 2
Abstract
The article is devoted to the issue of application and interpretation of the norms on beneficial owner in double taxation treaties of Canada following the court decisions. The impact of these decisions has had controversial results in the context of the efficiency of counteracting tax avoidance.
Authors and Affiliations
П. О. СЕЛЕЗЕНЬ
Keywords
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- EP ID EP460865
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