Purposes of double taxation treaties and interpretation of beneficial owner concept in Ukraine

Article English OPEN
Pavlo Selezen (2017)
  • Publisher: Bucharest University of Economic Studies
  • Journal: Juridical Tribune (issn: 2247-7195, eissn: 2248-0382)
  • Subject: interpretation | purposes of international treaties | double taxation treaties | beneficial ownership. | Law | K | Law in general. Comparative and uniform law. Jurisprudence | K1-7720

The term ‟beneficial owner” has been interpreted by Ukrainian courts concerning the application of double taxation treaties’ provisions since the adoption of the Tax Code of Ukraine in 2010. Changing nature of the beneficial owner concept, its importance as an instrumen... View more
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