The principal purpose test (PPT) in BEPS action 6 and the MLI : exploring challenges arising from its legal implementation and practical application
Year of publication: |
2018
|
---|---|
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
|
Subject: | Doppelbesteuerung | Double taxation | Gewinnverlagerung | Income shifting | Besteuerungsverfahren | Taxation procedure | Internationales Steuerrecht | International tax law |
-
Anti-BEPS measures and their impact on business performance of multinational enterprises
Svažič, Tatjana, (2019)
-
An assessment of global formula apportionment
Mooij, Ruud A. de, (2019)
-
Taxation in a global digital economy
Kerschner, Ina, (2017)
- More ...
-
Introduction to the problems of taxation of “controlled foreign companies”
Kuzniacki, Blazej, (2012)
-
CFC rules, BEPS Action 3 (draft), and EU law
Kuzniacki, Blazej, (2015)
-
The Artificial Intelligence Tax Treaty Assistant : Decoding the Principal Purpose Test
Kuzniacki, Blazej, (2018)
- More ...