1.0Taxmann Bloghttps://www.taxmann.com/post{Analysis} Beneficial Ownership Concept & Recent Trends – Indian and Foreign Case Laws | Case Studiesrich600338<blockquote class="wp-embedded-content" data-secret="yBK8HV22MU"><a href="https://www.taxmann.com/post/blog/beneficial-ownership-concept-recent-trends/">{Analysis} Beneficial Ownership Concept & Recent Trends – Indian and Foreign Case Laws | Case Studies</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.taxmann.com/post/blog/beneficial-ownership-concept-recent-trends/embed#?secret=yBK8HV22MU" width="600" height="338" title="“{Analysis} Beneficial Ownership Concept & Recent Trends – Indian and Foreign Case Laws | Case Studies” — Taxmann Blog" data-secret="yBK8HV22MU" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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https://www.taxmann.com/post/wp-content/uploads/2024/03/2.-Beneficial-Ownership-Concept-Recent-Trends.jpg600352The article elaborates on the concept of "beneficial ownership" within the context of DTAAs, focusing on passive income streams like dividends, interest, royalties, and fees for technical services. It discusses various judicial precedents, case studies, and the implications of beneficial ownership on tax treaties, particularly under the BEPS and MLI.