Hurk, Hans van den
Tax treaties and abuse the effectiveness of the principal purpose test and some of its shortcomings electrónico / Hans van den Hurk .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ABUSO DE TRATADOS
CLÁUSULA DEL PROPÓSITO PRINCIPAL
Bulletin for International Taxation 0007-4624v. 75, n. 6, June 2021, p. 287-293
Tax treaties and abuse the effectiveness of the principal purpose test and some of its shortcomings electrónico / Hans van den Hurk .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
ABUSO DE TRATADOS
CLÁUSULA DEL PROPÓSITO PRINCIPAL
Bulletin for International Taxation 0007-4624v. 75, n. 6, June 2021, p. 287-293