Tax treaties and abuse electrónico the effectiveness of the principal purpose test and some of its shortcomings Hans van den Hurk
By: Hurk, Hans van den
.
Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | ABUSO DE TRATADOS | CLÁUSULA DEL PROPÓSITO PRINCIPAL
In:
Bulletin for International Taxation v. 75, n. 6, June 2021, p. 287-293Summary: In this article, the author sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/6-5 (Browse shelf) | Available | BIT/2021/6-5 |
Browsing IEF Shelves Close shelf browser
Disponible también en formato electrónico.
Resumen.
In this article, the author sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.
Click on an image to view it in the image viewer
There are no comments for this item.