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The Signalling Function of Article 29(9) of the OECD Model The “Principal Purpose Test” Michael Lang

Material type: Article

In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 264-268

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Item type	Current location	Home library	Call number	Vol info	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2020/4/5-10 (Browse shelf)	2020, Vol. 74, nº 4/5 special issue	Available		BIT/2020/4/5-10

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Previous	BIT/2020/3-4 The Concept of Value Creation	BIT/2020/4/5 Bulletin for International Taxation	BIT/2020/4/5-1 Foreword: Tax Treaty Interpretation after BEPS	BIT/2020/4/5-10 The Signalling Function of Article 29(9) of the OECD Model	BIT/2020/4/5-11 Unlimited Adjustments	BIT/2020/4/5-12 The 2017 Change to Article 3(2) of the OECD Model	BIT/2020/4/5-13 Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan	Next

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