Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups

Journal
Author
Danon, R.J.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses treaty abuse in the Post-BEPS world and focuses on the practical impact of the Principal Purpose Test (PPT rule) for MNE groups. The article analyses in particular the meaning of substance under the PPT rule and the consequences of denial of treaty benefits.