Beneficial Ownership: a Treaty Shopping Antidote?

  • M Evers (Speaker)

Activity: Talk or presentationOral presentationAcademic


In the lecture 'Beneficial Ownership: a Treaty Shopping Antidote' Evers analyses the development of the beneficial ownership concept in the context of treaty abuse. For this purpose, the lecture focuses on the institutional path dependence of the development of tax treaties and treaty shopping.
Period28 Nov 2013
Event titleEATLP PhD Conference 2013
Event typeOther
LocationLeidenShow on map

Research programs

  • SAI 2007-05 FA