Beneficial Owner: Judicial Variety in Interpretation Counteracted by the 2012 OECD Proposals? - Intertax View Beneficial Owner: Judicial Variety in Interpretation Counteracted by the 2012 OECD Proposals? by - Intertax Beneficial Owner: Judicial Variety in Interpretation Counteracted by the 2012 OECD Proposals? 42 4

The 2012 OECD proposals on beneficial ownership aim to remove the existing ambiguity and differences in interpretation of this concept. This contribution contains an assessment of the proposals taking into account the historical development of the concept and case law from various countries. Some further amendments are proposed that will help to achieve a uniform interpretation.

Intertax