The Resource Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings

Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings

Label
Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
Title
Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
Creator
Subject
Language
  • eng
  • eng
Summary
In 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
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 6 ; p. 287-293
http://library.link/vocab/creatorName
Hurk, H.T.P.M. van den
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • principal purpose test
  • tax treaty
  • treaty abuse
  • Vienna Convention on the Law of Treaties
  • economic activity
  • rule of law
Label
Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
Instantiates
Publication
Note
20210715
Other control number
bit_2021_06_o2_1.html
Label
Tax treaties and abuse : the effectiveness of the principal purpose test and some of its shortcomings
Publication
Note
20210715
Other control number
bit_2021_06_o2_1.html

Library Locations

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