Publications for Capital Markets Forum

EU anti-abuse rules and beneficial ownership (IBA Finance and Capital Markets Tax Conference, 2021)

A session focused on the concept of beneficial ownership. Significant concern has been raised about the application of the concept of beneficial ownership in the EU Parent/Subsidiary Directive to dividends, because of the sentences handed down by the Court of Justice of the European Union (CJEU) in the so-called 'Danish cases'; the impact of these cases was explored during this panel session.