Public comments received on the revised proposals concerning the meaning of «beneficial owner» in Articles 10, 11 and 12 of the OECD Model Tax Convention.
1728
Richard Vann. Beneficial Ownership: What Does History (and maybe policy) Tell Us. Sydney Law School, Legal Studies Research Paper. Sept. 2012.
1729
Prof. Dr. Robert Danon. Clarification of the Meaning of «Beneficial Owner» in the OECD Model Tax Convention – Comment on the April 2011 Discussion Draft. 2011. P. 438.
