| 000 | 01203nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c141879 _d141879 |
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| 003 | ES-MaIEF | ||
| 005 | 20200220110822.0 | ||
| 007 | ta | ||
| 008 | 200219t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_967870 _aZahra, Ian |
|
| 245 | 4 |
_aThe Principal Purpose Test _ba critical analysis of its substantive and procedural aspects : part 1 _c Ian Zahra |
|
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn Part 1 of this article, the author examines the new principal purpose test (PPT) contained in article 29(9) of the OECD Model (2017) with regard to its substantive and interpretative implications and how the PPT relates to other anti-avoidance provisions. | ||
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_967760 _aMODELO DE CONVENIO OCDE |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9162061 _oBIT/2019/11 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 37, n. 11, November 2019, p. 609-622 |
|
| 942 | _cRE | ||