The Principal Purpose Test a critical analysis of its substantive and procedural aspects : part 1 Ian Zahra
By: Zahra, Ian.
Material type: ArticlePublisher: 2019Subject(s): CLÁUSULA DEL PROPÓSITO PRINCIPAL | ABUSO DE TRATADOS | DOBLE IMPOSICION | MODELO DE CONVENIO OCDE | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 37, n. 11, November 2019, p. 609-622Summary: In Part 1 of this article, the author examines the new principal purpose test (PPT) contained in article 29(9) of the OECD Model (2017) with regard to its substantive and interpretative implications and how the PPT relates to other anti-avoidance provisions.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/11-5 (Browse shelf) | Available | BIT/2019/11-5 |
Disponible únicamente en formato electrónico.
Resumen.
In Part 1 of this article, the author examines the new principal purpose test (PPT) contained in article 29(9) of the OECD Model (2017) with regard to its substantive and interpretative implications and how the PPT relates to other anti-avoidance provisions.
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