Proposed changes to beneficial owner definition contrary to OECD goal
The distorted and varied interpretations of the concept “beneficial owner” have led to a risk of double taxation and non-taxation, prompting the OECD to seek clarity on the term’s meaning. But feedback suggests that their proposals for change could actually cloud the definition further.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
