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

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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 languageEnglish
Article number6
Pages (from-to)287-293
Number of pages7
JournalBulletin for International Taxation
Issue number6
Publication statusPublished - 26 May 2021

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