I am so happy to be back in Lyon, again, this year. This city has several fortunes, one of them is to have Georges Cavalier as Professor of tax law at the Department of law (Université Lyon III).
Today he has organised an event, an International conference, on tax fraud and tax evasion. Several countries are involved, two languages used.
My part is to entertain (so to say) the audience with the Italian and French perspectives on the beneficial ownership clause as it is used in DTCs. I'll do that using the French and Italian case law as a possible benchmark.
Paper is expected soon, but if you are curious about the matter here below you can find my presentation. AS alway, comments welcome.