Description
Lecture per invitation of the Law Faculty. In this academic lecture I presented the main features of the principal purpose test as a general anti-abuse clause proposed for Double Taxation Conventions. I delved into the evolution of such clause and issues that it poses in practice.| Period | 30 Nov 2023 |
|---|---|
| Held at | La Gran Colombia, Armenia, Colombia |
| Degree of Recognition | National |
Keywords
- abuse in tax matters
- abuse of law
- PPT
Documents & Links
Related content
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