Limitation on benefits or principal purpose test? part 1 by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2024Subject(s): EVASION FISCAL | ELUSION FISCAL | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 115, n. 6, August 5 2024, p. 865-869Summary: Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Philip Baker, Ajitesh Kir, Fadi Shaheen, and Lee Sheppard for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the first part of a two-part series, Avi-Yonah examines the relationship between the principal purpose test and the limitation on benefits provision.
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Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Philip Baker, Ajitesh Kir, Fadi Shaheen, and Lee Sheppard for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, the first part of a two-part series, Avi-Yonah examines the relationship between the principal purpose test and the limitation on benefits provision.
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