The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"

Paolo Arginelli; Christian Ellul; Storckmeijer Alexandra; Priscilla Silva

The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"

Paolo Arginelli
, Christian Ellul
, Storckmeijer Alexandra
, Priscilla Silva

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term "beneficial owner"

Original language	English
Title of host publication	A Decade of Case Law
Editors	Renata Fontana, Raffaele Russo
Pages	215-246
Number of pages	32
Publication status	Published - 2008

Keywords

Beneficial Owner
Tax treaties

Cite this

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title = "The Royal Bank of Scotland case : more controversy on the interpretation of the term {"}beneficial owner{"}",

abstract = "This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term {"}beneficial owner{"}",

keywords = "Beneficial Owner, Tax treaties, Beneficial Owner, Tax treaties",

author = "Paolo Arginelli and Christian Ellul and Storckmeijer Alexandra and Priscilla Silva",

year = "2008",

language = "English",

isbn = "9789087220389",

pages = "215--246",

editor = "Renata Fontana and Raffaele Russo",

booktitle = "A Decade of Case Law",

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TY - CHAP

T1 - The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"

AU - Arginelli, Paolo

AU - Ellul, Christian

AU - Alexandra, Storckmeijer

AU - Silva, Priscilla

PY - 2008

Y1 - 2008

N2 - This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term "beneficial owner"

AB - This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term "beneficial owner"

KW - Beneficial Owner

KW - Tax treaties

KW - Beneficial Owner

KW - Tax treaties

UR - http://hdl.handle.net/10807/63388

M3 - Chapter

SN - 9789087220389

SP - 215

EP - 246

BT - A Decade of Case Law

A2 - Fontana, Renata

A2 - Russo, Raffaele

ER -

The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"

Abstract

Keywords

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