Kolosov, Valentyn
Guidance on the application of the principal purpose test in tax treaties Electrónico / Valentyn Kolosov .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the impact of the principal purpose test, which Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiativehas proposed should be included in tax treaties, the certainty it offers with regard to legitimate tax planning and various sources of guidance for its application.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
ABUSO DE TRATADOS
PREVENCIÓN
CLÁUSULA DEL PROPÓSITO PRINCIPAL
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
Guidance on the application of the principal purpose test in tax treaties Electrónico / Valentyn Kolosov .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the impact of the principal purpose test, which Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiativehas proposed should be included in tax treaties, the certainty it offers with regard to legitimate tax planning and various sources of guidance for its application.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
EVASION FISCAL
ABUSO DE TRATADOS
PREVENCIÓN
CLÁUSULA DEL PROPÓSITO PRINCIPAL
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017