Beneficial Ownership And The Principal Purpose Test In Luxembourg

Mondaq Business BriefingLuxembourg Articles in EnglishTax (2017)

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Beneficial Ownership And The Principal Purpose Test In Luxembourg

The principle of beneficial ownership is nothing new (first appearing in the 1977 OECD Model Tax Convention)1 but, 40 years later, it is still relevant. The principle is an anti-abuse provision; its primary role is to curb...

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