Hernández González-Barreda, Pablo A. - 2020
Introduction -- Beneficial Ownership : From Conscience to Liberalism and Law -- Beneficial Ownership in Tax Law -- From … Domestic Tax Law to Tax Treaties : How Beneficial Ownership Jumped -- from US and UK Tax Treaty Policy into the Worldwide Tax … Common? -- Beneficial Ownership and EU Law -- Beneficial Ownership in Exchange of Information for Tax Matters -- Final …