The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules

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Ressource 1Download: 1c. Interaction of PPT with other anti abuse rules.pdf (158.12 [Ko])
State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_C1BC3905E479
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules
Journal
Intertax
Author(s)
Chand V.
ISSN
0165-2826
Publication state
Published
Issued date
01/02/2018
Peer-reviewed
Oui
Volume
46
Number
2
Pages
115-123
Language
english
URN
urn:nbn:ch:serval-BIB_C1BC3905E4793
OAI-PMH
oai:serval.unil.ch:BIB_C1BC3905E479
Create date
12/07/2018 13:13
Last modification date
21/11/2022 8:31
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