Tax Treaties and Abuse – The Effectiveness of the Principal Purpose Test and Some of Its Shortcomings

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Abstract

About interpetations of a new anti-abuse provision and why many of these will lead to a deterioration of tax payers right.

Original language	English
Article number	6
Number of pages	9
Journal	Bulletin for International Taxation
Volume	75
Issue number	6
Publication status	Published - 26 May 2021

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title = "Tax Treaties and Abuse – The Effectiveness of the Principal Purpose Test and Some of Its Shortcomings",

abstract = "About interpetations of a new anti-abuse provision and why many of these will lead to a deterioration of tax payers right.",

author = "{van den Hurk}, Hans",

year = "2021",

month = may,

day = "26",

language = "English",

volume = "75",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation",

number = "6",

}

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AU - van den Hurk, Hans

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N2 - About interpetations of a new anti-abuse provision and why many of these will lead to a deterioration of tax payers right.

AB - About interpetations of a new anti-abuse provision and why many of these will lead to a deterioration of tax payers right.

M3 - Article

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JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

SN - 1819-5490

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