Tax Treaties and Abuse: The Effectiveness of the Principal Purpose Test and Some of Its Shortcomings

Journal
Author
Hurk, H.T.P.M. van den
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, Hans van den Hurk sets out his views on the abuse of tax treaties and the effectiveness of the provisions contained in article 29(9) of the OECD Model regarding the principal purpose test (PPT), together with a consideration of some of the drawbacks of the PPT.