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

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

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