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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 .

Contributor(s): Vázquez, Juan Manuel .

Material type: Article

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.

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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

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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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Biblioteca del Instituto de Estudios Fiscales

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.

Contributor(s): Vázquez, Juan Manuel.

Browsing IEF Shelves Close shelf browser

By: Teijeiro, Guillermo Orlando .

Contributor(s): Vázquez, Juan Manuel .