Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine
The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrument for treaty shopping countera...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2017-10-01
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| Series: | Juridical Tribune |
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| Online Access: | http://tribunajuridica.eu/arhiva/An7v11/2.%20Selezen.pdf |