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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| Language: | en |
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2016
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| 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> |