The Principal Purpose Test of Article 29 (9) OECD Model (2017)

Michael Lang; Oleksandr Nesterov-Surmenko

The Principal Purpose Test of Article 29 (9) OECD Model (2017)

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Anti-Abuse Rules and Tax Treaties
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Erscheinungsort	Alphen aan den Rijn
Verlag	Wolters Kluwer
Kapitel	9
Seiten	211-221
ISBN (Print)	9789403526584
Publikationsstatus	Veröffentlicht - 2024

Zitat

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title = "The Principal Purpose Test of Article 29 (9) OECD Model (2017)",

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language = "English",

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The Principal Purpose Test of Article 29 (9) OECD Model (2017). / Lang, Michael ; Nesterov-Surmenko, Oleksandr.
Anti-Abuse Rules and Tax Treaties. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Alphen aan den Rijn: Wolters Kluwer, 2024. S. 211-221.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - The Principal Purpose Test of Article 29 (9) OECD Model (2017)

AU - Lang, Michael

AU - Nesterov-Surmenko, Oleksandr

PY - 2024

Y1 - 2024

M3 - Chapter in edited volume

SN - 9789403526584

SP - 211

EP - 221

BT - Anti-Abuse Rules and Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - Wolters Kluwer

CY - Alphen aan den Rijn

ER -