Countries -Beneficial Ownership
Summary During the 17th Session of the United Nations Committee of Experts (...) further work on the issue of beneficial ownership.
This paper presents the issue at a high level (...) , as the current Commentaries to Articles 10-12 have not incorporated the 2014 OECD Model guidance on beneficial
Language:English
Score: 848527.9
-
https://www.un.org/esa/ffd/wp-...ation_Beneficial-Ownership.pdf
Data Source: un
Countries -Beneficial Ownership
Summary
The concept of beneficial ownership has been included in the passive (...) that the clarifications made by the OECD are consistent with a UN interpretation of beneficial ownership. Therefore (...) , the Subcommittee proposes that the latest OECD Model commentaries on the concept of beneficial ownership
Language:English
Score: 847365.6
-
https://www.un.org/esa/ffd/wp-...ntion_beneficial-ownership.pdf
Data Source: un
on Improper Use of Tax Treaties: Beneficial Ownership*
Summary At its third session held from 29 October to 2 (...) was
requested to carry out further work on the issue of beneficial ownership, and it was
noted that this could (...) include whether or not the concept of beneficial ownership could
apply with respect to other Articles
Language:English
Score: 846688.7
-
https://www.un.org/esa/ffd/wp-...0/4STM_EC18_2008_CRP2_Add1.pdf
Data Source: un
Session Geneva, 18-22 October 2010 Item 3 (k) of the provisional agenda Concept of Beneficial Ownership (...)
CONCEPT OF BENEFICIAL OWNERSHIP: DISCUSSION OF KEY ISSUES AND PROPOSALS FOR CHANGES TO THE UN MODEL (...) Cooperation in Tax Matters mandated the Working Group on the Concept of Beneficial Ownership to follow up work
Language:English
Score: 845459.7
-
https://www.un.org/esa/ffd/wp-...0/6STM_BeneficialOwnership.pdf
Data Source: un
) of the provisional agenda Comments on E/C.18/2019/CRP.10 -Beneficial Ownership
Summary The present Note contains (...) /2019/CRP.10 on the issue of beneficial ownership, which it was agreed were best included as a separate (...)
Comments on Proposal on changes in UN MTC and its Commentaries as per Paper “The concept of beneficial
Language:English
Score: 833656.6
-
https://www.un.org/esa/ffd/wp-...CRP10-Beneficial-Ownership.pdf
Data Source: un
Nuovo studio dell’Ufficio internazionale del Lavoro. I benefici economici dell’eliminazione del (...) internazionale del Lavoro. I benefici economici dell’eliminazione ...
Nuovo studio dell’Ufficio internazionale (...) del Lavoro. I benefici economici dell’eliminazione del lavoro minorile di gran lunga superiori ai
Language:English
Score: 817393.36
-
https://www.ilo.org/rome/risor...WCMS_165650/lang--it/index.htm
Data Source: un
Nuovo studio dell’Ufficio internazionale del Lavoro. I benefici economici dell’eliminazione del (...) internazionale del Lavoro. I benefici economici dell’eliminazione ...
Nuovo studio dell’Ufficio internazionale (...) del Lavoro. I benefici economici dell’eliminazione del lavoro minorile di gran lunga superiori ai
Language:English
Score: 817393.36
-
www.ilo.org/rome/risors...WCMS_165650/lang--it/index.htm
Data Source: un
within one hour
Neonatal mortality
Severe morbidity
(e.g. encelopathy)
Beneficial (A) →
Trade-off (C (...)
All-cause diarrhoea
Beneficial (A) Facility based trials
Intervention Outcome Evidence Origin (...) )
Maternal death
Beneficial (A) Facility based
trials
Intervention Outcome Evidence Origin of
evidence
Language:English
Score: 799099.4
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https://www.who.int/pmnch/acti..._pa2meeting_annex_newtable.pdf
Data Source: un
); BEPS Action 6 report
6
Beneficial Owner
Limits on source state taxation under Arts 10(2),
11(2) & 12(2 (...) ) only apply where the “beneficial owner” of the
income is a resident of the other Contracting State (...) purposes
What does “beneficial ownership” mean?
• Domestic vs. international meaning; Art 3(2) “context
Language:English
Score: 767563
-
https://www.un.org/esa/ffd/wp-...1100_TreatyBenefits_Harris.pdf
Data Source: un
as an option
in Commentary for bilateral negotiations.
2. CIV qualifying as ‘Beneficial Owner’ of income (...) will also be treated as the beneficial owner of the dividends and interest that
it receives, so long (...) not have been
considered to be the beneficial owner thereof).’ As against this, the concept of
‘beneficial
Language:English
Score: 745961
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https://www.un.org/development...Member%29%20-%20%20CRP.9_0.pdf
Data Source: un
