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Beneficial Ownership in International Tax Law (Series on International Taxation)

In international tax law, the term ‘beneficial ownership’ refers to which parties involved in a cross-border transaction are entitled to tax treaty benefits. However, determining beneficial ownership is a complex and often disputed issue, subject to different meanings in different countries. Archival research on its early use in tax treaties and in the developing OECD Model reveals that its meaning has changed dramatically over the decades, leading to new interpretations significantly affecting current tax practice and scholarship. This book, dedicated to establishing how beneficial ownership should ideally be interpreted, compares the use and interpretation of benefi-cial ownership, both current and historical, in a wide range of national jurisdictions as well as the EU, ultimately shedding a clearer light than has heretofore been available on the meaning of the term. In her very thorough analysis of the application of beneficial ownership, the author touches on such aspects as the following: – historical development of the beneficial ownership requirement as used in tax treaties and in the OECD Model Tax Convention on Income and on Capital; – rules of double taxation conventions; – application of the OECD’s Action Plan on Base Erosion and Profit-Shifting (BEPS); – the problem of so-called ‘white income’; – use of the substance-over-form principle; – attribution-of-income rules; and – the role of agents, nominees, and conduit companies. Specific analysis of the use and interpretation of beneficial ownership in a domestic law and treaty context in numerous jurisdictions – with particular emphasis on the United Kingdom, Australia, the United States, and Germany – is a major feature of the presentation. As a thorough guide to determining whether a person claiming tax treaty benefits is the true owner – and which parties are excluded from treaty benefits and to what extent – this book will be of immeasurable value to lawyers, tax authorities, policymakers, and other professionals working with taxable international transactions of any kind.

Beneficial Ownership in International Taxation (Elgar Tax Law and Practice series)

This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Despite attempts by the OECD to clarify the concept, it remains ambiguous to tax authorities, courts and scholars alike, which has detrimental effects on the functioning of tax treaties. Blazej Kuzniacki presents a route towards an international autonomous meaning of beneficial ownership in international taxation, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.Key Features:Guidance towards solving definitional disputes between taxpayers and tax authoritiesDiscussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the worldComprehensive reflection of tax law in action, particularly in respect of outbound investments that trigger transborder payments of dividends, interest and royaltiesClear demarcation between appropriate and inappropriate usage of beneficial ownership by authorities and courts when addressing the issue of abuse of tax treaties and EU DirectivesBeneficial Ownership in International Taxation will be a crucial resource for lawyers specialising in international taxation, tax practitioners and accountants, along with officials at tax authorities and judges hearing cases in this area. It will also be useful for policy makers working on cross-border taxation, and scholars and students researching international tax law.

Beneficial Ownership in Tax Law and Tax Treaties

This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.

Beneficial Ownership in Tax Law and Tax Treaties

This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.

Benefit Sharing: From Biodiversity to Human Genetics

Biomedical research is increasingly carried out in low- and middle-income countries. International consensus has largely been achieved around the importance of valid consent and protecting research participants from harm. But what are the responsibilities of researchers and funders to share the benefits of their research with research participants and their communities? After setting out the legal, ethical and conceptual frameworks for benefit sharing, this collection analyses seven historical cases to identify the ethical and policy challenges that arise in relation to benefit sharing. A series of recommendations address possible ways forward to achieve justice for research participants in low- and middle-income countries.

Bent Coppers: The Story of The Man Who Arrested John Lennon, George Harrison and Brian Jones

London, England, 1967. An explosion of recreational drugs has resulted in the emergence of an anti-establiment hippy culture, worsening crime rates and an increasingly paranoid tabloid press. A young and ambitious police officer joins the Metropolitan Police Drug Squad determined to right these emerging cultural wrongs. His method? To tackle head on the most high-profile examples of wanton drug abuse. His targets? The celebrities, musicians and dilettantes all exploiting Britain’s burgeoning drugs trade, glamourising illegal activity and promoting their untouchable wealth and fame to an impressionable generation. Bent Coppers is the electrifying true story of Norman Pilcher, the most infamous police officer in British law enforcement history. Truth and justice were the tenets of Pilcher's war against crime in the capital, but they soon collapsed in a landslide of scandal, perjury and blazing newspaper headlines. The man who arrested The Beatles and The Rolling Stones would pay the ultimate price for his service. Finally he sets the record straight.

Bentham and the Common Law Tradition (Clarendon Law Series)

This work explores the relationship between Bentham's utilitarian practical philosophy and his positivist jurisprudence. These theories appear to be in tension because his utilitarian commitment to the sovereignty of utility as a practical decision principle seems inconsistent with his positivist insistence on the sovereignty of the will of the lawmaker. Two themes emerge from the attempt in this work to reconcile these two core elements of Bentham's practical thought. First, Bentham's conception of law does not fit the conventional model of legal positivism. Bentham was not just a utilitarian and a positivist; he was a positivist by virtue of his commitment to a utilitarian understanding of the fundamental task of law. Moreover, his emphasis on the necessary publicity and the systemic character of law, led him to insist on an essential role for utilitarian reasons in the regular public functioning of law. Second, Bentham's radical critique of common law theory and practice convinced him of the necessity to reconcile the need for certainty of law with an equally great need for its flexibility. He eventually developed a constitutional framework for adjudication in the shadow of codified law that accorded to judges discretion to decide particular cases according to their best judgment of the balance of utilities, guaranteeing the accountability and appropriate motivation of judicial decision-making through institutional incentives. The original text of this work, first published in 1986, remains largely unchanged, but an afterword reconsiders and revises some themes in response to criticism.

Bentham and the Common Law Tradition (Clarendon Law Series)

This work explores the relationship between Bentham's utilitarian practical philosophy and his positivist jurisprudence. These theories appear to be in tension because his utilitarian commitment to the sovereignty of utility as a practical decision principle seems inconsistent with his positivist insistence on the sovereignty of the will of the lawmaker. Two themes emerge from the attempt in this work to reconcile these two core elements of Bentham's practical thought. First, Bentham's conception of law does not fit the conventional model of legal positivism. Bentham was not just a utilitarian and a positivist; he was a positivist by virtue of his commitment to a utilitarian understanding of the fundamental task of law. Moreover, his emphasis on the necessary publicity and the systemic character of law, led him to insist on an essential role for utilitarian reasons in the regular public functioning of law. Second, Bentham's radical critique of common law theory and practice convinced him of the necessity to reconcile the need for certainty of law with an equally great need for its flexibility. He eventually developed a constitutional framework for adjudication in the shadow of codified law that accorded to judges discretion to decide particular cases according to their best judgment of the balance of utilities, guaranteeing the accountability and appropriate motivation of judicial decision-making through institutional incentives. The original text of this work, first published in 1986, remains largely unchanged, but an afterword reconsiders and revises some themes in response to criticism.

Benutzerzentrierte E-Partizipation: Typologie, Anforderungen und Gestaltungsempfehlungen

Aufbauend auf einer umfassenden Analyse des bestehenden Wissens aus internationaler Partizipations- und Technologieforschung entwickelt Katharina Große in diesem Buch erstmals eine theoretisch fundierte Benutzertypologie für E-Partizipation in Deutschland. Die Autorin beschreibt die fünf Partizipationstypen: Gestalter, Optimierer, Spieler, Weltverbesserer und Bemühte. Für jeden dieser Typen leitet sie spezifische Anforderungen ab und übersetzt diese in konkrete Gestaltungsempfehlungen. Damit schafft sie die Grundlage für Politiker, Verwaltungsmitarbeiter und Softwareentwickler, um E-Partizipation benutzerfreundlicher zu gestalten und Beteiligungsbarrieren abzubauen.

Benzodiazepines II: A Handbook. Basic Data, Analytical Methods, Pharmacokinetics, and Comprehensive Literature

" ... this is an excellent compilation of data which should be on the bookshelves of all analysts interested in the benzodiazepines. It is to be hoped that, with the introduction of so many new ben­ zodiazepines, the author will quickly add these in a second edi­ tion" (A. C. Moffat in: Trends in Analytical Chemistry, 1983). This review, deputizing for many others, reflects the friendly reception enjoyed by the first volume of Benzodiazepines, which was published in 1982 and apparently closed a gap in the ben­ zodiazepine literature. In the meantime, Benzodiazepines has established itself as a standard book, as evidenced by numerous letters and quotations. Suggestions were also soon made for a new edition in view of the unusually rapid development in the field of the benzodiazepines. It became quickly obvious, however, that it would not be sufficient to publish a revised second edition, but that a completely new second volume would be required for which, however, the successful previous format could be largely retained. The following considerations seem worth mentioning in connection with the preparation of Volume II: - To ensure continuity with Volume I as far as possible, the list of references was consecutively numbered (references 1 to 3779 in Volume I, references 3780 to 11338 in Volume II). Whereas in Vol. I the substances appear in the sequential order of their historical development they are listed in alphabetical order in Vol. II.

Beratung, Organisation und Vertragsgestaltung nach dem Honorar-Anlageberatungsgesetz (Bibliothek des Bank- und Kapitalmarktrechts #4)

Unter Berücksichtigung der europäischen Vorgaben erläutert dieses Buch die Auswirkungen des Honorar-Anlageberatungsgesetzes auf die aufsichtsrechtlichen und zivilrechtlichen Anforderungen an eine ordnungsgemäße Honorar-Anlageberatung. Die europäische Finanzmarktrichtlinie MiFID II verfolgt unter anderem die Stärkung der unabhängigen Anlageberatung. Der deutsche Gesetzgeber hat bereits im Jahr 2014 darauf reagiert und das Honorar-Anlageberatungsgesetz verabschiedet, das zu einer Stärkung und Etablierung der unabhängigen Anlageberatung dienen soll. Denn die provisionsbasierte Anlageberatung hat in der Vergangenheit oft zu Falschberatungen der Anleger geführt. Vor diesem Hintergrund befasst sich das Buch ausführlich mit den neuen aufsichtsrechtlichen Anforderungen an die Honorar-Anlageberatung. Zudem werden die vertraglichen Pflichten der Parteien des Honorar-Anlageberatungsvertrages umfassend untersucht und die Ausgestaltungsmöglichkeiten des Honoraranspruches dargestellt.

Beratungs- und Haftungsrisiken in der Unternehmenskrise: Risikomanagement für Steuerberater und Rechtsanwälte

Die Tätigkeit als Steuerberater oder Rechtsanwalt stellt hohe Anforderungen an den Berater und bringt erhebliche Pflichten mit sich. Daher ist das damit einhergehende Haftungspotenzial nicht zu unterschätzen, sowohl in der täglichen Beratung, als insbesondere auch im Krisenmandat.Dieser Leitfaden sensibilisiert den Berater für die Haftungsgefahren im Krisenmandat und zeigt Wege zur Risikominimierung auf. Die 2. Auflage berücksichtigt die jüngste BGH-Rechtsprechung und geht auf die gesteigerten Aufklärungs- und Hinweispflichten ein.

Bereicherung im öffentlichen Recht (Forschungen aus Staat und Recht #66)

Die offentliche Hand nimmt (Abgaben; Gebuhren) und gibt bzw verteilt (Sozialleistungen), und das in immer starkerem AusmaB. Pro­ portional zur Haufigkeit derartiger vermogensrechtlicher Leistungen steigen auch Gefahr bzw Wahrscheinlichkeit von Fehlleistungen. Dem Pensionisten wird irrtumlich zuviel Pension uberwiesen, dem Enteig­ neten eine zu hohe Entschadigung ausbezahlt, der Unternehmer fuhrt - Freilich eher selten - zuviel Umsatzsteuer ab, ein Arzt zahlt aus Ver­ sehen seiner Sekretarin zweimal die Kammerumlage. Neben Dber­ zahlungen erfolgen auch reine Fehlleistungen. Nicht der berechtigte A, sondern der namensgleiche B erhalt Leistungen der Sozialfursorge. Der Grund fur derartige ungerechtfertigte Leistungen ist in der Regel in der Natur des Menschen, der fur sich oder die offentliche Hand ta­ tig ist, begrundet: Er irrt bisweilen. Schon das naturliche Rechtsgefuhl verlangt, daB solche rechtsgrund­ los en Vermogensverschiebungen auszugleichen sind. Die Rechtsgrund­ lagen fur dies en Ausgleich sind alles andere als klar. Zum Teil fehlen ausdriickliche Ruckabwicklungsnormen, existieren solche, haben sie meist bloB rudimentaren Inhalt, lassen somit Lucken und sind interpre­ tationsbedurftig. Dem Rechtsanwender stellt sich daher vielfach eine Reihe von Fragen: Kann uberhaupt die erbrachte Leistung zuruckver­ langt werden, wenn ja, in welcher Form, in welcher Hohe? Welches Entscheidungsorgan ist zustandig? Die ordentlichen Gerichte, die Ver­ waltungsbehorden oder gar der Verfassungsgerichtshof? Den Versuch einer Losung dieser Fragen hat sich die vorliegende Arbeit zur Auf­ gabe gemacht.

Bereicherungsrecht (Springer-Lehrbuch)

Bereicherungsrecht (Springer-Lehrbuch)

Das Bereicherungsrecht zählt traditionell zu den undurchsichtigsten und schwierigsten Kapiteln des Schuldrechts, hat dabei aber erhebliche Examensrelevanz. Das Buch arbeitet die tragenden Grundgedanken des Kondiktionenrechts deduktiv heraus und entwickelt daraus die für das Verständnis der Materie relevanten Grundsätze. Sein Ziel ist es, dem Studenten eine Orientierungshilfe zu geben und es ihm zu ermöglichen, sich mit vertretbarem Aufwand hinreichend auf Klausuren und mündliche Prüfungen in den Examina vorzubereiten. Bei der Zielsetzung war es geboten, im Interesse der Übersichtlichkeit und Klarheit auf eine breite Darstellung des Literaturstreites zu verzichten. Die Neuauflage wurde aktualisiert und dem neuesten Stand der Rechtsprechung und Literatur angepasst.

Bereicherungsrecht (Springer-Lehrbuch)

Das Bereicherungsrecht zählt zu den undurchsichtigsten und schwierigsten Kapiteln des Schuldrechts, hat dabei aber erhebliche Examensrelevanz. Die Neuauflage arbeitet die tragenden Grundgedanken des Kondiktionenrechts deduktiv heraus und entwickelt daraus die für das Verständnis relevanten Grundsätze. Sie gibt Studenten eine Orientierungshilfe und ermöglicht es ihnen, sich mit überschaubarem Aufwand auf Klausuren und mündliche Prüfungen vorzubereiten. Im Interesse der Übersichtlichkeit und Klarheit verzichtet sie auf eine breite Darstellung des Literaturstreites. Aktualisiert und dem neuesten Stand der Rechtsprechung und Literatur angepasst.

Bereicherungsrecht (Springer-Lehrbuch)

Das Bereicherungsrecht zählt traditionell zu den undurchsichtigsten und schwierigsten Kapiteln des Schuldrechts, hat dabei aber erhebliche Examensrelevanz. Das Buch arbeitet die tragenden Grundgedanken des Kondiktionenrechts deduktiv heraus und entwickelt daraus die für das Verständnis der Materie relevanten Grundsätze. Sein Ziel ist es, dem Studenten eine Orientierungshilfe zu geben und es ihm zu ermöglichen, sich mit vertretbarem Aufwand hinreichend auf Klausuren und mündliche Prüfungen in den Examina vorzubereiten. Bei der Zielsetzung war es geboten, im Interesse der Übersichtlichkeit und Klarheit auf eine breite Darstellung des Literaturstreites zu verzichten. Die Neuauflage wurde aktualisiert und dem neuesten Stand der Rechtsprechung und Literatur angepasst.

Bereicherungsrecht (Springer-Lehrbuch)

Das Bereicherungsrecht zählt zu den undurchsichtigsten und schwierigsten Kapiteln des Schuldrechts, hat dabei aber erhebliche Examensrelevanz. Die Neuauflage arbeitet die tragenden Grundgedanken des Kondiktionenrechts deduktiv heraus und entwickelt daraus die für das Verständnis relevanten Grundsätze. Sie gibt Studenten eine Orientierungshilfe und ermöglicht es ihnen, sich mit überschaubarem Aufwand auf Klausuren und mündliche Prüfungen vorzubereiten. Im Interesse der Übersichtlichkeit und Klarheit verzichtet sie auf eine breite Darstellung des Literaturstreites. Aktualisiert und dem neuesten Stand der Rechtsprechung und Literatur angepasst.

Bergson: Thinking Beyond the Human Condition

A thought-provoking contribution to the renaissance of interest in Bergson, this study brings him to a new generation of readers. Ansell-Pearson contends that there is a Bergsonian revolution, an upheaval in philosophy comparable in significance to those that we are more familiar with, from Kant to Nietzsche and Heidegger, that make up our intellectual modernity. The focus of the text is on Bergson's conception of philosophy as the discipline that seeks to 'think beyond the human condition'. Not that we are caught up in an existential predicament when the appeal is made to think beyond the human condition; rather that restricting philosophy to the human condition fails to appreciate the extent to which we are not simply creatures of habit and automatism, but also organisms involved in a creative evolution of becoming. Ansell-Pearson introduces the work of Bergson and core aspects of his innovative modes of thinking; examines his interest in Epicureanism; explores his interest in the self and in time and memory; presents Bergson on ethics and on religion, and illuminates Bergson on the art of life.

Bergson: Thinking Beyond the Human Condition (Athlone Contemporary European Thinkers Ser.)

A thought-provoking contribution to the renaissance of interest in Bergson, this study brings him to a new generation of readers. Ansell-Pearson contends that there is a Bergsonian revolution, an upheaval in philosophy comparable in significance to those that we are more familiar with, from Kant to Nietzsche and Heidegger, that make up our intellectual modernity. The focus of the text is on Bergson's conception of philosophy as the discipline that seeks to 'think beyond the human condition'. Not that we are caught up in an existential predicament when the appeal is made to think beyond the human condition; rather that restricting philosophy to the human condition fails to appreciate the extent to which we are not simply creatures of habit and automatism, but also organisms involved in a creative evolution of becoming. Ansell-Pearson introduces the work of Bergson and core aspects of his innovative modes of thinking; examines his interest in Epicureanism; explores his interest in the self and in time and memory; presents Bergson on ethics and on religion, and illuminates Bergson on the art of life.

Bericht zur Lage des Eigentums (Bibliothek des Eigentums #1)

Die regelmäßig erscheinenden „Berichte zur Lage des Eigentums" thematisieren die Problem- und Erkenntnisfelder im Umfeld des Privateigentums in all seinen relevanten Bezügen, aus allen wissenschaftlichen Forschungsrichtungen sowie in nationaler, europäischer und globaler Perspektive. Themen des ersten Bandes: Rechtsprechungsentwicklung des Bundesverfassungsgerichts zu Art. 14 GG; internationaler Eigentumsschutz in Europa und auf der Ebene der Welthandelsorganisation.

Berichte zum Wirtschaftlichen Verbraucherschutz 2009/2010 (BVL-Reporte #5.7)

Die Zentrale Verbindungsstelle berichtet den für den Verbraucherschutz zuständigen obersten Landesbehörden jährlich umfassend und in anonymisierter Form über die im Rahmen des Verbraucherschutzdurchsetzungsgesetzes empfangenen und weitergeleiteten Ersuchen um Amtshilfe und Informationsaustausch. Das vorliegende Heft enthält die vom Bundesamt für Verbraucherschutz und Lebensmittelsicherheit (BVL) übermittelten Berichte der Jahre 2009 und 2010. Offizielle Veröffentlichung des BVL Berlin.

Berichte zur Lebensmittelsicherheit 2009: Nationale Berichterstattung an die EU - Nationaler Rückstandskontrollplan (NRKP) und Einfuhrrückstandskontrollplan (ERKP) - Bericht zur amtlichen Futtermittelkontrolle 2009 (BVL-Reporte #5.6)

Das Heft enthält die Berichte zur nationalen Berichterstattung an die Europäische Union (EU), zum nationalen Rückstandskontrollplan (NRKP), zum Einfuhrrückstandskontrollplan (ERKP) und zur Futtermittelkontrolle: Mit dem NRKP werden Lebensmittel tierischer Herkunft auf Rückstände gesundheitlich unerwünschter Stoffe überprüft. Erzeugnisse aus Nicht-EU-Staaten werden seit 2004 nach dem ERKP kontrolliert. Die Futtermittelkontrolle dient dem Schutz der Tiere und stellt die Unbedenklichkeit tierischer Lebensmittel für die menschliche Gesundheit sicher.

Berichte zur Lebensmittelsicherheit 2010: Nationaler Rückstandskontrollplan und Einfuhrüberwachungsplan (BVL-Reporte #4.6)

Alle der Lebensmittelgewinnung dienenden, lebenden und geschlachteten Tierarten sowie Primärerzeugnisse vom Tier wie Milch, Eier und Honig werden auf jährlich vorgegebene Pflichtstoffe untersucht. Darüber hinaus können nach aktuellen Erfordernissen oder speziellen Gegebenheiten in den Ländern weitere Stoffe frei ausgewählt werden. Gemeinsam geben der Bund und die Länder die offizielle Veröffentlichung heraus, die für landwirtschaftliche Betriebe, Handelsbetriebe, Futtermittelhersteller und –importeure eine wichtige Informationsquelle bildet.

The Berlin Discussion of the Problem of Evolution: Full Report of the Lectures Given in February 1907, and of the Evening Discussion

First published in 1909, this book collects the author’s lectures on the ‘problem of evolution’ and the resultant debate. The first considers the validity of the Theory of Evolution and whether it is in opposition to the Christian view of creation. The second examines the assertion that evolution harmonises only with Monism rather than Theism and which of the two views is preferable. It also looks at the popular identification of Darwinism with evolution, if it is scientific and the results this leads to. The third looks at man’s position in the problem of evolution — whether we are bound to bring in considerations higher than the zoological — and the evidence for our descent from ‘brutes’.