The Resource The artificial intelligence tax treaty assistant : decoding the principal purpose test

The artificial intelligence tax treaty assistant : decoding the principal purpose test

Label
The artificial intelligence tax treaty assistant : decoding the principal purpose test
Title
The artificial intelligence tax treaty assistant : decoding the principal purpose test
Creator
Subject
Language
eng
Summary
In this article, the author explores and advocates the use of an artificial intelligence tax treaty assistant with regard to resolving issues and problems in respect of the principal purpose test as proposed in relation to the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 9 ; p. 524-534
http://library.link/vocab/creatorName
Kuźniacki, B
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • principal purpose test
  • tax treaty
  • artificial intelligence
  • GAAR
  • MNE
  • BEPS Project (OECD)
Label
The artificial intelligence tax treaty assistant : decoding the principal purpose test
Instantiates
Publication
Label
The artificial intelligence tax treaty assistant : decoding the principal purpose test
Publication

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