| 000 | 01786nab a2200313 c 4500 | ||
|---|---|---|---|
| 999 |
_c138682 _d138682 |
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| 003 | ES-MaIEF | ||
| 005 | 20200930101334.0 | ||
| 007 | ta | ||
| 008 | 180824s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bapa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_961628 _aChand, Vikram |
|
| 245 | 4 |
_aThe interaction of the principal purpose test (and the guiding principle) with treaty and domestic anti-avoidance rules _c Vikram Chand |
|
| 260 | _c2018 | ||
| 504 | _aBibliografía. | ||
| 520 | _aIn this contribution, the author, firstly, discusses the interaction of the principal purpose test (PPT) with the inherent anti-abuse rule. Secondly, the author discusses the relationship of the PPT with existing treaty general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs) such as the limitation of benefits (LoB) clause, the beneficial ownership clause, holding/time period provisions introduced in the articles dealing with dividends/capital gains as well as the anti-abuse rule with respect to permanent establishments (PEs) in a third State. Lastly, the author analyses the interaction of the PPT with domestic anti-avoidance rules such as judicial doctrines, statutory GAARs and SAARs. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCION _954712 |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_aCONVENIOS _941141 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9156926 _oOP 2141/2018/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 2, February 2018, p. 115-123 |
|
| 942 | _cART | ||