Alexey V. Nikolaev

Siberian Federal University

Svobodnyy pr., 79

Krasnoyarsk, Krasnoyarsk Krai

Russia

  • Siberian Federal University

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The Beneficial Owner Concept in the Context of BEPS: Problems and Prospects

Financial Law Review, 2019, Issue 13 (1), p. 1-14
Number of pages: 14 Posted: 30 May 2019
Alexander V. Demin and Alexey V. Nikolaev
Siberian Federal University and Siberian Federal University
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Abstract:

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tax law, OECD, beneficial owner, conduit company, treaty shopping, tax benefits, passive income, dividend, interest, royalty