France. Beneficial ownership - a French perspective

• Autores: Bruno Gibert, Yacine Ouamrane
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 1, 2008, págs. 2-9
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The purpose of this article is not to end definitively the debate on the meaning of the concept of beneficial ownership. Rather, the authors discuss how French administrative doctrine and more recently the French tax courts have interpreted this concept.