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

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publication Anti-Abuse Rules and Tax Treaties
Editors Kofler, Lang, Pistone, Rust, Schuch, Spies, Staringer
Chapter9
Pages211-221
Publication statusAccepted/In press - 2024

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