The Resource Enkele aspecten van de 'principal purpose test'

Enkele aspecten van de 'principal purpose test'

Label
Enkele aspecten van de 'principal purpose test'
Title
Enkele aspecten van de 'principal purpose test'
Creator
Subject
Language
eng
Summary
The OECD report on Action 6 (Preventing the granting of treaty benefits in inappropriate circumstances) of the base erosion and profit shifting (BEPS) project of 16 September 2014 proposed the introduction of the so-called principal purpose test (PPT) in tax treaties. With reference to this proposal the author explains the concept of treaty abuse and the requirements of the PPT as a general anti-abuse rule based on the principal purpose of transactions or arrangement
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 144 (2015),
http://library.link/vocab/creatorName
Kok, Q.W.J.C.H
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • OECD
  • tax treaty
  • treaty benefits
  • treaty shopping
  • treaty interpretation
  • anti-avoidance
  • BEPS Action Plan
Label
Enkele aspecten van de 'principal purpose test'
Instantiates
Publication
Label
Enkele aspecten van de 'principal purpose test'
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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