The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”

Journal
Lang, M.
International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 4/5
FormatPDF
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40
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45
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Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.