Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 8 of 8 for “"beneficial ownership"”.
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Beneficial Ownership and the Attribution of the Res in UK Tax Law
In UK tax law, the beneficial ownership concept is an important method of attribution which connects a *res* to an owner for the purposes of tax law. The title of this thesis may be broken down into four components: 1) beneficial ownership; 2) attribution; 3) *res*; and 4) UK tax law. This thesis …
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Abuse of Law and Beneficial Ownership as EU Anti-Avoidance Measures in the Post-BEPS World
Tiivistelmä Tutkielman inspiraationa ovat toimineet Tanskan tapaukset (N Luxembourg 1 and others (C 115/16, C-118/16, C‑119/16 and C-299/16) and T Danmark, C 116/16 and Y Denmark Aps) joissa Euroopan Unionin tuomioistuin antoi ratkaisunsa helmikuussa 2019. Tapaukset koskivat voitonsiirtoa EU:sta, …
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The impact of the beneficial ownership regulatory amendments under the Canadian AML regime to combat money laundering through shell companies in Canada
… of the frail federal AML framework that afforded beneficial ownership opacity. In response, lawyers and legal scholars have argued for greater transparency to combat money laundering nationally and prevent Canada from being an attractive destination globally for criminal enterprises to launder …
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The History and Relevance of the Beneficial Ownership Concept in Tax Treaties ? Specifically in the context of the Introduction of the Principal Purpose Test
The term Beneficial Ownership was primarily introduced to prevent treaty shopping and to ensure that only those liable to tax could claim treaty advantages. However, the term is not explicitly defined in the Organisation for European Economic Co-operation Model Tax Convention on Income and on …
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An analysis of the requirements for the imposition of securities transfer tax with specific focus on the securities transfer tax consequences of a repurchase of uncertificated shares
… a ‘security’ (iii) that results in a change in ‘beneficial ownership’ in that ‘security’, unless that ‘transfer’ event constitutes the issue of a security or the cancellation or redemption of a security of a company that is being wound up, liquidated, deregistered or finally terminated. However, …
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The effects of money laundering on the Canadian real estate market
… real estate market, driving up the price of home ownership for working-class Canadians. This thesis explores the relationship between FINTRAC financial transaction reporting in all sectors and suspicious transaction reporting in the real estate sector respectively with the MLS composite home price …
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Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.
… corruption, fronting, and non-disclosure of the beneficial ownership of some oil firms remained the major challenges of local content in Nigeria. An expectation gap between the Board and the stakeholders on the financial accountability was established. The study found moderate and consistent …
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Suspect Wealth – A Risk to Stability, Development and Sustainability: The case of Bermuda, the Turks and Caicos Islands, and Anguilla
In the global financial architecture, British Overseas Territories in the Caribbean and North Atlantic are of material significance. Post-colonialism, these relatively homogeneous, archipelagic territories with financial centres have been the recipients of soft-domination by metropolitan interests. …