Browsing by Subject "Beneficial ownership"

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    • Il "beneficiario effettivo" nel diritto tributario 

      De Pisapia, Attilio (Universita degli studi di Salerno, 2012-04-11)
      The main question that this study has to deal with, concerns which would be a common interpretation of the BO requirement for tax treaties purposes. Basically, when interpreting the BO requirement for tax treaty purposes ...