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Oecd Draft

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CLARIFICATION OF THE MEANING OF “BENEFICIAL OWNER

www.oecd.org

2 29 April 2011 CLARIFICATION OF THE MEANING OF “BENEFICIAL OWNER” IN THE OECD MODEL TAX CONVENTION Public discussion draft The concept of “beneficial owner” found in Articles 10, 11 and 12 of the OECD Model Tax Convention

  Draft, Code, Owner, Meaning, Clarification, Beneficial, Clarification of the meaning of beneficial owner

OECD DRAFT ADVISORY DOCUMENT 16 THE APPLICATION …

www.oecd.org

Draft OECD Guidance Document 16 September 2014 2 . 6. Computerised systems should be of appropriate design, adequate capacity and suitable for

  Draft, Code, Draft oecd

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