Karena Yadnya Yang Paling Utama adalah Pengetahuan (Jnana)

Posts Tagged ‘putusan pengadilan beneficial owner’

Beneficial Ownership, Lesson Learned from Tax Court Verdict

Posted by I Wayan Agus Eka on June 3, 2017


Beneficial owner originally is not a tax concept, it is a common law concept that refer to people who enjoy the economic rights of the ownership that might be different from the legal owner. Hence, beneficial owner is the “indirect owner” and the ownership structure is often called as nominee registration or omnibus holding (Alexakis, 2004).

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