ITR Global Tax 50 2021-22: Beneficial ownership

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

ITR Global Tax 50 2021-22: Beneficial ownership

Danish Mehboob
March 02 2022
Beneficial ownership as a concept has headlined tax events in 2021

Beneficial ownership has been highlighted by court cases and scandals. It is a part of key provisions for multinational enterprises (MNEs) to seek treaty benefits, and some companies have even restructured because of it.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesIsraelItalyGhanaIsle of ManJerseyJordanOmanJamaicaJapanParaguayPeruPakistanKazakhstanPanamaSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaSlovak RepublicArgentinaGlobalAustraliaRomaniaAlbaniaRussiaNicaraguaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMongoliaMontenegroNorth MacedoniaGibraltarGreeceGeorgiaGermanyGuernseyMaltaGulf Cooperation CouncilGreenlandMalaysiaGuatemalaNigeriaNewsNetherlands AntillesNew ZealandNorwayOECDHondurasHong Kong SARIndiaIndonesiaHungaryIcelandMyanmarIrelandNetherlandsIranMozambiqueIraqCubaCuraçaoCentral AmericaRwandaTransfer PricingChileDirect TaxChadG20Costa RicaCroatiaChinaColombiaLatviaFranceKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinDenmarkEcuadorCyprusCzech RepublicKenyaEuropean UnionFinlandKosovoEgyptEstoniaTunisiaBelizeTanzaniaBarbadosThailandBelgiumUnited States OutboundUnited NationsPuerto RicoAustriaSpainSri LankaAzerbaijanSouth KoreaSwitzerlandBahrainBangladeshTaiwanSwedenBahamasVenezuelaCanadaVietnamCayman IslandsUnited States InboundBoliviaUgandaBosnia and HerzegovinaTurkeyUnited Arab EmiratesBermudaBulgariaCambodiaUruguayUnited KingdomBrazilUkraineBritish Virgin Islands
mehboob-danish-300x300.png
Danish Mehboob
Senior Reporter ITR
Contact
Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
more across site & shared bottom lb ros

More from across our site

Awards
wbl Americas 2026@4x.png
2026 Women in Business Law Americas Awards: submissions now open
Submit your nominations to this year's WIBL Americas Awards by January 23
Shailyn Tirado, November 20 2025
Direct Tax
pound notes
MHA reports 17% increase in tax revenues
Recent changes in UK tax rules and cross-border requirements are generating high demand for specialist advice, according to MHA
Sam Sholli, November 20 2025
Transfer Pricing
Gulf Cooperation Council GCC
TP in the GCC: bridging global standards and regional implementation
Hany Elnaggar examines how Gulf Cooperation Council countries are internalising transfer pricing norms within evolving fiscal systems shaped by both Islamic and international influences
Hany Elnaggar, November 20 2025
Transfer Pricing
hmrc.jpg
‘Median likely best’: HMRC updates TP manual
Where a TP study of comparables produces an arm’s-length range, and the taxpayer’s filed position is outside that range, HMRC will adjust to the median by default
Sam Sholli, November 19 2025
Direct Tax
EY
EY cuts staff following PwC tax scandal-related revenue decrease: reports
EY, KPMG, Deloitte, and PwC have all seen a decrease in public sector contracts since the scandal – it is understood
Sam Sholli, November 19 2025
Direct Tax
Breno Consoli resized.jpg
Keeping up with Brazil’s rapid tax evolution with Breno Consoli
Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
November 19 2025
Direct Tax
Spanish flag
The Spanish tax blockade
Despite legislative gridlock, international investors should be wary of legal precedents set by recent court rulings, which could substantially alter the Spanish tax environment
Nicolás Martín, November 18 2025
Direct Tax
Merger international
Perkins Coie and Ashurst merger to forge $2.7bn law firm
The new outfit, Ashurst Perkins Coie, will bring together around 3,000 lawyers across 23 countries
Noemi Distefano, November 17 2025
Rankings analysis
ITR World Tax 2026 rankings Americas
World Tax Rankings 2026: Brazilian firms take centre stage in Americas
As World Tax unveils its much-anticipated rankings for 2026, we highlight the two Brazilian firms that had a standout year of tier promotions
Tom Baker, November 17 2025
Direct Tax
Whistleblower
A taxing week: HMRC whistleblower payouts would achieve more than swelling coffers
ITR understands that UK Chancellor Rachel Reeves will announce a consultation on the proposed financial reward scheme, which had left advisers fretting
Tom Baker, November 14 2025
Gift this article