Abstract
In this article, Hans van den Hurk sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.
| Original language | English |
|---|---|
| Article number | 6 |
| Pages (from-to) | 287-293 |
| Number of pages | 7 |
| Journal | Bulletin for International Taxation |
| Volume | 75 |
| Issue number | 6 |
| Publication status | Published - 26 May 2021 |