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Guidance on the application of the principal purpose test in tax treaties Valentyn Kolosov Electrónico

By: Kolosov, Valentyn .

Material type: Article

ArticlePublisher: 2017Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS

| EVASION FISCAL

| ABUSO DE TRATADOS

| PREVENCIÓN

| CLÁUSULA DEL PROPÓSITO PRINCIPAL

| PROGRAMAS

| ELUSION FISCAL

In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: This article considers the impact of the principal purpose test, which Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiativehas proposed should be included in tax treaties, the certainty it offers with regard to legitimate tax planning and various sources of guidance for its application.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/3/4-11 (Browse shelf)	Available		BIT/2017/3/4-11

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Previous	BIT/2017/2-9 Status of the implementation of the OECD/G20 BEPS initiative in China and future developments	BIT/2017/3/4-1 The UN Committee of Experts and the UN Model	BIT/2017/3/4-10 Action 6 of the OECD/G20 BEPS initiative	BIT/2017/3/4-11 Guidance on the application of the principal purpose test in tax treaties	BIT/2017/3/4-12 The " other income " article in tax treaties as interpreted by the courts	BIT/2017/3/4-13 Analysis of the case law on the scope of article 17 of the OECD Model	BIT/2017/3/4-2 Uruguay's treaty policy	Next

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

This article considers the impact of the principal purpose test, which Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiativehas proposed should be included in tax treaties, the certainty it offers with regard to legitimate tax planning and various sources of guidance for its application.

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Biblioteca del Instituto de Estudios Fiscales

Guidance on the application of the principal purpose test in tax treaties Valentyn Kolosov Electrónico

By: Kolosov, Valentyn.

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By: Kolosov, Valentyn .