Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?

Marius Pollitzer

doi:10.59403/1nxfsmm

Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?

Marius Pollitzer

Europarecht und Internationales Recht (Vranes)

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Originalsprache	Englisch
Seitenumfang	8
Fachzeitschrift	Bulletin for International Taxation
Jahrgang	78
Ausgabenummer	8
DOIs	https://doi.org/10.59403/1nxfsmm
Publikationsstatus	Veröffentlicht - 7 Aug. 2024

Zugriff auf Dokument

10.59403/1nxfsmm

Zitat

@article{8e9d460060a74827b9285b99ed0ce95a,

title = "Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?",

keywords = "OECD Model Tax Convention, exchange of information, Principal Purpose Test, International Tax Law",

author = "Marius Pollitzer",

year = "2024",

month = aug,

day = "7",

doi = "10.59403/1nxfsmm",

language = "English",

volume = "78",

journal = "Bulletin for International Taxation",

issn = "1819-5490",