The Principal Purposes Test Under the OECD and UN Model Tax Conventions: Impact for Taxpayers and Limits for States Under International Law
Details
Request a copy Under indefinite embargo.UNIL restricted access
State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_22B3F7D52911
Type
A part of a book
Publication sub-type
Chapter: chapter ou part
Collection
Publications
Institution
Title
The Principal Purposes Test Under the OECD and UN Model Tax Conventions: Impact for Taxpayers and Limits for States Under International Law
Title of the book
General Anti-Avoidance Rules: The Final Tax Frontier?: Indian and International Perspectives
Publisher
Thomson Reuters
Publication state
Published
Issued date
01/04/2021
Editor
Butani M., Jain T.
Chapter
32
Pages
682-726
Language
english
Create date
18/08/2020 15:21
Last modification date
27/11/2021 7:36
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