The Resource MLI : testing the 'principal purpose'

MLI : testing the 'principal purpose'

Label
MLI : testing the 'principal purpose'
Title
MLI : testing the 'principal purpose'
Creator
Subject
Language
eng
Summary
The article provides an overview of the Multilaterla Instrument (MLI), focusing in particular on the principal purpose test (PPT). The authors discuss how the PPT might apply in practice, and its potential impact on companies
Citation source
In: International tax review. - London. - Vol. 29 (2018), no. 9 (December/January) ; p. 47-50
http://library.link/vocab/creatorName
  • Korving, J.J.A.M
  • Hulten, L.C. van
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • principal purpose test
  • MLI
  • treaty abuse
Label
MLI : testing the 'principal purpose'
Publication

Library Locations

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