The application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America electrónico in search of legal certainty Guillermo O. Teijeiro and Juan Manuel Vázquez
By: Teijeiro, Guillermo Orlando
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Contributor(s): Vázquez, Juan Manuel.
Material type: 
ArticleSubject(s): CLÁUSULA DEL PROPÓSITO PRINCIPAL | FISCALIDAD INTERNACIONAL | ELUSION FISCAL | PREVENCIÓN | AMERICA LATINA
In:
Bulletin for International Taxation v. 77, n. 9, September 2023, p. 407-428Summary: This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/9-2 (Browse shelf) | Available | BIT/2023/9-2 |
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.
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