Determining the impact of the 2014 OECD update to beneficial ownership in equity derivatives and financial instruments transactions

Determining the impact of the 2014 OECD update to beneficial ownership in equity derivatives and financial instruments transactions

Beneficial ownership can be distinguished from legal ownership and is the cornerstone for the granting of treaty benefits under the income articles of the Organisation of Economic Cooperation and Development (OECD) Model Tax Convention (MTC). Until recently, beneficial ownership was determined with...

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Bibliographic Details
Main Author: Stegmann, Jeanne Bernadine
Other Authors: Venter, Elmar R.
Language:en
Published: 2016
Subjects:
UCTD
Online Access:http://hdl.handle.net/2263/57164
Stegmann, JB 2016, Determining the impact of the 2014 OECD update to beneficial ownership in equity derivatives and financial instruments transactions, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/57164>

Internet

http://hdl.handle.net/2263/57164
Stegmann, JB 2016, Determining the impact of the 2014 OECD update to beneficial ownership in equity derivatives and financial instruments transactions, MCom Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/57164>

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