Chand, Vikram
The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules / Vikram Chand .-- , 2018
Bibliografía.
In this contribution, the author, firstly, discusses the interaction of the principal purpose test (PPT) with the inherent anti-abuse rule. Secondly, the author discusses the relationship of the PPT with existing treaty general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) such as the limitation of benefits (LoB) clause, the beneficial ownership clause, holding/time period provisions introduced in the articles dealing with dividends/capital gains as well as the anti-abuse rule with respect to permanent establishments (PEs) in a third State. Lastly, the author analyses the interaction of the PPT with domestic anti-avoidance rules such as judicial doctrines, statutory GAARs and SAARs.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCION
PROGRAMAS
APLICACION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Intertax 0165-2826 v. 46, n. 2, February 2018, p. 115-123
The interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules / Vikram Chand .-- , 2018
Bibliografía.
In this contribution, the author, firstly, discusses the interaction of the principal purpose test (PPT) with the inherent anti-abuse rule. Secondly, the author discusses the relationship of the PPT with existing treaty general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) such as the limitation of benefits (LoB) clause, the beneficial ownership clause, holding/time period provisions introduced in the articles dealing with dividends/capital gains as well as the anti-abuse rule with respect to permanent establishments (PEs) in a third State. Lastly, the author analyses the interaction of the PPT with domestic anti-avoidance rules such as judicial doctrines, statutory GAARs and SAARs.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
PREVENCION
PROGRAMAS
APLICACION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
Intertax 0165-2826 v. 46, n. 2, February 2018, p. 115-123