This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax...

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

"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...