Saurabh Jain

National Law Institute University (NLIU), Bhopal

Kerwa Dam Road

BHOPAL

Bangalore, 560001, MD Madhya Pradesh 462044

India

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Scholarly Papers (1)

1.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386. , WU International Taxation Research Paper Series No. 2014 - 11
Number of pages: 50 Posted: 06 Aug 2014 Last Revised: 07 Mar 2015
Saurabh Jain, John Prebble QC and Kristina Bunting
National Law Institute University (NLIU), Bhopal, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 312 (135,277)

Abstract:

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Tax law, beneficial ownership, tax treaties, company law