The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Blazej Kuzniacki
| Year of publication: |
2018
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|---|---|
| Authors: | Kuzniacki, Blazej |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 10.2018, 2, p. 233-294
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| Subject: | Doppelbesteuerung | Double taxation | Gewinnverlagerung | Income shifting | Steuererhebungsverfahren | Taxation procedure | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012102010