| 000 | 01154nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c144761 _d144761 |
||
| 003 | ES-MaIEF | ||
| 005 | 20211005115631.0 | ||
| 007 | ta | ||
| 008 | 211005t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_94483 _aHurk, Hans van den |
|
| 245 | 4 |
_aTax treaties and abuse _helectrónico _bthe effectiveness of the principal purpose test and some of its shortcomings _c Hans van den Hurk |
|
| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT. | ||
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 773 | 0 |
_9165827 _oBIT/2021/6 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 6, June 2021, p. 287-293 |
|
| 942 | _cRE | ||