The Resource Der Principal Purposes Test

Der Principal Purposes Test

Label
Der Principal Purposes Test
Title
Der Principal Purposes Test
Creator
Subject
Language
eng
Summary
As a result of the MLI, an anti-abuse provision in the form of a Principal Purpose Test will be included in many Austrian tax treaties. This articles deals with the application of this test and analyses the existence of a benefit, the use of an arrangement or transaction, the existence of an arrangement that resulted directly or indirectly in such benefit, the obtaining of a treaty benefit as one of the principal purposes and the term object and purposes of a provision. The last part describes the effects of this test for Austria
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 70 (2017), no. 15 ; p. 399-404
http://library.link/vocab/creatorName
Langer, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • anti-avoidance
  • principal purpose test
  • treaty benefits
  • treaty abuse
Label
Der Principal Purposes Test
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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