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

Research output: Contribution to journalArticleAcademic

Abstract

About interpetations of a new anti-abuse provision and why many of these will lead to a deterioration of tax payers right.
Original languageEnglish
Article number6
Number of pages9
JournalBulletin for International Taxation
Volume75
Issue number6
Publication statusPublished - 26 May 2021

Cite this