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国际税收的实益拥有
这本权威性的书提供了一种结构性的，全球的看法，即在理解国际税收中的实益所有权方面不断发展的司法和教义趋势。BłaêjKuowniacki提出了一条迈向有益所有权的国际自主含义的途径，同时还提供了关于其持续歧义的基础的不同理解和税收政策论证的全面解释。
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Critical Acclaim
Contents
更多信息
这本权威性的书提供了一种结构性的，全球的看法，即在理解国际税收中的实益所有权方面不断发展的司法和教义趋势。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. Błażej Kuźniacki 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 authorities
• Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world
•对行动税法的全面反思，尤其是在触发股息，利息和特许权使用费的透视支付的出站投资方面
•在解决滥用税务条约和欧盟指令的问题时，当局和法院对利益所有权的适当使用和不当使用之间的明确分界
国际税收的实益拥有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.
Key Features:
• Guidance towards solving definitional disputes between taxpayers and tax authorities
• Discussion of ground-breaking judgments in cases on beneficial ownership from various jurisdictions across the world
•对行动税法的全面反思，尤其是在触发股息，利息和特许权使用费的透视支付的出站投资方面
•在解决滥用税务条约和欧盟指令的问题时，当局和法院对利益所有权的适当使用和不当使用之间的明确分界
国际税收的实益拥有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.
Critical Acclaim
‘Beneficial ownership has been one of the most controversial terms in international tax law since it was first used in tax treaties. Dr. Kuźniacki explores in detail the origins of the controversy, the reasons for it and how it has unfolded through the years in international organizations (i.e. OECD, UN) and in different judicial decisions. The outcome is a great book on beneficial ownership, with a detailed, enlightening and thought provoking discussion that is no doubt a reference for those interested in the evolution of this concept.’
- 西班牙卡迪兹大学法学院的阿道夫·马丁·吉米恩斯
‘有一段时间需要一本书，对“实益拥有”概念实践中的历史起源，解释的变化以及应用提供了彻底的分析。Bła路教授Kuowniacki现在完全满足了对BO概念的全面和启发性讨论的需求。这本书可以追溯到该概念从税收条约的首次出现到最新判例法及其与后的反避免措施之间的关系的缺乏。除了完整的分析外，该书还增加了一个附录，分析了该主题的几个主要案例。但是，只有两个税收条约中的两个单词可以产生超过400页的学术工作！这本书应该与Arvid Skaar的《永久性机构》上的Arvid Skaar的Magnum Opus一起坐在书架上，其中两个单词的作品超过900页。’
- 菲利普·贝克（Philip Baker），格雷酒店和牛津大学，英国
在他的书能得到的实益拥有权nal Taxation Dr. Kuźniacki provides for a comprehensive, profound and thought-provoking analysis of beneficial ownership as the theme has developed in the past 80 years. His work is thorough and detailed and a must-read for practitioners and academics working in international taxation.’
- 荷兰阿姆斯特丹大学的Stef Van Weeghel
‘这是一个了不起且非常有用的卷。像“武器长度”和“直接或间接”，“实益拥有”是那些含糊不清的税法之一。库尼亚奇教授精心研究并分析了有益的所有权“难题”，从而为国际税收领域做出了重大贡献。
– H. David Rosenbloom, New York University School of Law, US
- 西班牙卡迪兹大学法学院的阿道夫·马丁·吉米恩斯
‘有一段时间需要一本书，对“实益拥有”概念实践中的历史起源，解释的变化以及应用提供了彻底的分析。Bła路教授Kuowniacki现在完全满足了对BO概念的全面和启发性讨论的需求。这本书可以追溯到该概念从税收条约的首次出现到最新判例法及其与后的反避免措施之间的关系的缺乏。除了完整的分析外，该书还增加了一个附录，分析了该主题的几个主要案例。但是，只有两个税收条约中的两个单词可以产生超过400页的学术工作！这本书应该与Arvid Skaar的《永久性机构》上的Arvid Skaar的Magnum Opus一起坐在书架上，其中两个单词的作品超过900页。’
- 菲利普·贝克（Philip Baker），格雷酒店和牛津大学，英国
在他的书能得到的实益拥有权nal Taxation Dr. Kuźniacki provides for a comprehensive, profound and thought-provoking analysis of beneficial ownership as the theme has developed in the past 80 years. His work is thorough and detailed and a must-read for practitioners and academics working in international taxation.’
- 荷兰阿姆斯特丹大学的Stef Van Weeghel
‘这是一个了不起且非常有用的卷。像“武器长度”和“直接或间接”，“实益拥有”是那些含糊不清的税法之一。库尼亚奇教授精心研究并分析了有益的所有权“难题”，从而为国际税收领域做出了重大贡献。
– H. David Rosenbloom, New York University School of Law, US
Contents
内容：序言1.国际税收中的实益所有权简介2.与实益所有权概念相关的解释规范3. BO在国际税法中的概念的起源和演变4.税收法理学中的一般主题关于该概念的概念BO 5.国际判例法6.欧盟判例法7.实益拥有指数概念面临的当前和未来问题
