Zobrazeno 1 - 2
of 2
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