Kristina Bunting

Victoria University of Wellington - Te Herenga Waka

P.O. Box 600

Wellington, 6140

New Zealand

SCHOLARLY PAPERS

2

DOWNLOADS

397

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

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 313 (135,009)

Abstract:

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Tax law, beneficial ownership, tax treaties, company law

2.

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

eJournal of Tax Research Volume 11, Number 3, December 2013
Number of pages: 49 Posted: 02 Jul 2015
Saurabh Jain, John Prebble QC and Kristina Bunting
Jindal Global Law School, O.P. Jindal Global University, Victoria University of Wellington, Te Herenga Waka - Faculty of Law and Victoria University of Wellington - Te Herenga Waka
Downloads 84 (400,260)

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Beneficial owner, Beneficial ownership, Substantive business activity, Northern Indiana Public Service Company v Commissioner of Internal Revenue