Table des matières
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I. Introduction
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1. General Considerations
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2. Evolution of the OECD Model and Commentaries
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2.1. The 1995 Amendment
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2.2. The 2014 Amendment
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2.3. Consequences of the Modifications to the OECD Commentary
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2.4. Subsequent OECD Commentary and UN Model and Commentary
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3. International Tax Treaty Practice
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3.1. Italy
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3.2. Denmark
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3.3. United States
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3.4. United Kingdom
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4. Intermediary Conclusion
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II. The Planet Case
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1. Facts of the Case
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2. Findings of the Conseil d’État and Conclusions of the Rapporteure publique
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III. Swiss Practice and Relevance of the Planet Case
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1. Direct Application of the Double Taxation Convention with the State of Residence of the Real Beneficial Owner
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2. Procedural Obstacles
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3. Substantive Oppositions
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4. Relevance of the Planet Case
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4.1. Ambulatory Interpretation
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4.2. Beneficial Ownership’s Use
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4.3. Identification of Beneficial Owners
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4.4. Coherence of Anti-Avoidance Practices
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4.5. Procedural Considerations
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4.6. Purpose of Beneficial Ownership
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IV. Conclusion
