Zobrazeno 1 - 4
of 4
pro vyhledávání: '"principal purpose of transaction or arrangement test"'
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 2, Pp 7-33 (2019)
The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will
Externí odkaz:
https://doaj.org/article/174cd35f76ea43388a0c4369ba244aa5
Autor:
Gordana Ilić-Popov, Dejan B. Popovic
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 2, Pp 7-33 (2019)
The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c79fb9443cfa5929f56b91446e12a426
https://doi.org/10.5937/analipfb1902007p
https://doi.org/10.5937/analipfb1902007p
(NE)USTAVNOST ODREDBE O TESTU GLAVNOG CILJA TRANSAKCIJE ILI ARANŽMANA IZ PORESKIH UGOVORA. (Bosnian)
Autor:
Popović, Dejan, Popov, Gordana Ilić
Publikováno v:
Annals of the Faculty of Law in Belgrade; 2019, Vol. 67 Issue 2, p7-33, 27p
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 67(2):7-33
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=791948