Beneficial Owner: judicial variety in interpretation counteracted by the 2012 OECD proposals?

J. Gooijer

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@article{2f0e8814f86e4068b5c1a65e034dbcbd,

title = "Beneficial Owner: judicial variety in interpretation counteracted by the 2012 OECD proposals?",

author = "J. Gooijer",

year = "2014",

language = "English",

volume = "42",

pages = "204--217",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "4",

}