Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups
Détails
Etat: Public
Version: Final published version
Licence: Non spécifiée
ID Serval
serval:BIB_C4BF952C7C7F
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Institution
Titre
Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups
Périodique
Bulletin for International Taxation
ISSN
0007-4624
Statut éditorial
Publié
Date de publication
28/12/2017
Volume
72
Numéro
1
Pages
31-55
Langue
anglais
Résumé
In this article, the author discusses treaty abuse in the Post-BEPS world and focuses on the practical impact of the Principal Purpose Test (PPT rule) for MNE groups. The article analyses in particular the meaning of substance under the PPT rule and the consequences of denial of treaty benefits.
Site de l'éditeur
Création de la notice
25/02/2019 18:33
Dernière modification de la notice
03/09/2019 0:18
Données d'usage
