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Home > Publications > Publications : 2013 > Clarifying the Meaning of ‘Beneficial Owner’ in Tax Treaties

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Clarifying the Meaning of ‘Beneficial Owner’ in Tax Treaties

Articles

Author

Koichiro Yoshimura 

Journal / Book

Tax Notes International No.761 (2013 November, 25)

Publisher

Tax Analysts

Practice Areas

Tax Advice and Planning, Tax Disputes

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