| Translated title of the contribution | Interpretation of the Concept of Beneficial Owner Contained in the OECD Model Tax Convention - Special Consideration Regarding the Stock Lending Arrangements |
|---|---|
| Original language | Finnish |
| Article number | 3/2020 |
| Pages (from-to) | 318-332 |
| Number of pages | 14 |
| Journal | VEROTUS-LEHTI |
| Volume | 3 |
| Issue number | 2020 |
| Publication status | Published - 2 Jun 2020 |
| Publication type | A2 Review article in a scientific journal |
Keywords
- Beneficial Owner
- OECD MTC
- International Tax Law
Publication forum classification
- Publication forum level 1