http://www.oecd.org/document/39/0,3746,en_2649_34897_48391591_1_1_1_1,00.html?rssChId=34897

On 29 April 2011, the OECD Committee on Fiscal Affairs released for public comment a discussion draft on the meaning of “beneficial owner” in the OECD Model Tax Convention. The OECD has now published the comments received on this consultation draft.

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