Description
Court decisions influence the understanding of GAAR and in particular the PPT included in some DTCs and recommended by Model Tax Conventions already since 2017. I presented the recent case on PPT decided by a British Court and together with Christian Anguita analyzed the different situations in which the GAAR apply with case law exemplifying each situation. The lecture also dived into the different elements of GAARs as approached by judges.| Period | 13 Sept 2023 |
|---|---|
| Event title | Curso de Postgrado: Profundización en Derecho Internacional Tributario: Postgraduate Course: International Taxation Follow Up Professional Level |
| Event type | Course |
| Location | Brussels, BelgiumShow on map |
| Degree of Recognition | International |
Documents & Links
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Activities
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Limitations to business freedom and tax competition (Limitaciones a la libertad contractual y de negocios y competencia fiscal)
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Chronic of a death foretold. The Principal Purpose Test in Tax Treaties
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Database of cases on abuse in International Tax, CIAT
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic