The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 1

Unknown author

12 citations0/0 files storedBulletin for international taxation

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Taxation and Legal Issues Legal and Constitutional Studies Corporate Taxation and Avoidance

Abstract

In Part 1 of this article, the author examines the new principal purpose test (PPT) contained in article 29(9) of the OECD Model (2017) with regard to its substantive and interpretative implications and how the PPT relates to other anti-avoidance provisions.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

2017Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups 2018The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application 2019A Deconstruction of the Principal Purposes Test 2015BEPS Action 6: Tax Treaty Abuse 2019The Meaning of the Principal Purpose Test: One Ring to Bind Them All?2018The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis 2018The Impact of the BEPS Multilateral Instrument on International Tax Policies 2019The DNA of the Principal Purpose Test in the Multilateral Instrument

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.