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The Principal Purpose Test a critical analysis of its substantive and procedural aspects : part 1 Ian Zahra

By: Zahra, Ian .

Material type: Article

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.

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Recursos electrónicos	IEF	IEF	BIT/2019/11-5 (Browse shelf)	Available		BIT/2019/11-5

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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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The Principal Purpose Test a critical analysis of its substantive and procedural aspects : part 1 Ian Zahra

By: Zahra, Ian.

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By: Zahra, Ian .