The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part 1

Journal
Zahra, I.
International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In Part 1 of this article, the author examines the new principal purpose test (PPT) contained in article 29(9) of the OECD Model (2017) with regard to its substantive and interpretative implications and how the PPT relates to other anti-avoidance provisions.