1772
Hoge Raad. 6 April 1994. № 28 638, BNB 1994/217.
1773
Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 76.
1774
Ibid. P. 77.
1775
Ibid.
1776
CE, 29 December 2006, № 283314, 30 and 80 s.s.-, min. c/ Sté Bank of Scotland, RJF 2007, № 322.
1777
Bruno Gibert, Yacine Ouamrane. Beneficial Ownership – A French Perspective. IBFD. European Taxation. January 2008. P. 7.
1778
Ibid.
1779
Ibid.
1780
Ibid. P. 8.
1781
Lee A. Sheppard. Indofood and Bank of Scotland: Who Is the Beneficial Owner? Tax Notes International. Tax Analysts. February, 2007. P. 409–411.
1782
CE, 13 October 1999, № 191191, 80 and 90 s.-s., minister v. Diebold Courtage SA, RJF 12/99, № 1492.
1783
Bruno Gibert, Yacine Ouamrane. Beneficial Ownership – A French Perspective, IBFD, European Taxation, January 2008. P. 6; Emmanuelle Mignon. Fiscalité internationale des sociétés de personnes: la transparence n’est pas le vide. RJF, 12/1999. P. 931.
