The principal purpose test in tax treaties under BEPS 6 Reinout Kok
By: Kok, Reinout
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Material type: 
ArticlePublisher: 2016Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ABUSO DE TRATADOS | CONTROL | CLÁUSULA DEL PROPÓSITO PRINCIPAL | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL
In:
Intertax v. 44, n. 5, May 2016, p. 406-412
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2016/5-6 (Browse shelf) | Available | OP 2141/2016/5-6 |
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| OP 2141/2016/5-3 " Avoir fiscal " and its legacy after thirty years of direct tax jurisprudence of the Court of Justice | OP 2141/2016/5-4 Causality under tax treaties | OP 2141/2016/5-5 The key BEPS Action items causing dicussion in the United States | OP 2141/2016/5-6 The principal purpose test in tax treaties under BEPS 6 | OP 2141/2016/5-7 The modern marketplace, the rise of intangibles and transfer pricing | OP 2141/2016/5-8 ECHR Melo Tadeu | OP 2141/2016/6/7-1 The EU anti tax avoidance package |
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
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