Beneficial Ownership: a Treaty Shopping Antidote?
Maikel Evers LL.M. delivered his lecture "Beneficial Ownership: a Treaty Shopping Antidote?" during the EATLP PhD conference hosted by Leiden University. The theme of this year's conference was treaty abuse.
Evers presented an analysis of the institutional development of the beneficial ownership concept in the context of the institutional development of tax treaties and treaty shopping. His presentation can be found below:
Maikel Evers LL.M. delivered his lecture "Beneficial Ownership: a Treaty Shopping Antidote?" during the EATLP PhD conference hosted by Leiden University. The theme of this year's conference was treaty abuse.
Evers presented an analysis of the institutional development of the beneficial ownership concept in the context of the institutional development of tax treaties and treaty shopping. His presentation can be found below:
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