"This volume of essays, on the fundamental design and the subtle particulars of he tax treaty universe, was conceived by the colleagues of Jacques Sasseville to honour him upon his retirement, in 2017, as head of the Tax Treaty Unit of the Organisation for Economic Co-operation and Development...

Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties? /De Broe, L.; p. 663-694