Enkele aspecten van de 'principal purpose test'
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The work Enkele aspecten van de 'principal purpose test' represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Enkele aspecten van de 'principal purpose test'
Resource Information
The work Enkele aspecten van de 'principal purpose test' represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Enkele aspecten van de 'principal purpose test'
- 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),
- Geographic coverage
- International
- Language note
- Dutch
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/w7qedpczJAQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/w7qedpczJAQ/">Enkele aspecten van de 'principal purpose test'</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
