The concept of Beneficial Ownership-An Indian tax treaty perspective


By Hon'ble Shri Pramod Kumar, Vice President, ITAT Mumbai

Executive Summary

The International Association of Tax Judges (IATJ) held its 12th Assembly on September 9 to 10, 2022 at Budapest, Hungary. A Panel discussion Beneficial Ownership was chaired by Philippe Martin (France) and the Panel consisted of Peter Cools (Netherland), Raphael Gani (Switzerland), Pramod Kumar (India) and Don Sommerfeldt (Canada).

Hon’ble Shri Pramod Kumar, Vice President, ITAT Mumbai presented the following presentation from an Indian tax treaty perspective.

Pramod Kumar

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Posted on: September 14th, 2022


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