Preventing Abuse of Tax Treaties -Principal Purpose Test in Multilateral BEPS Agreement-

İçindekiler

1. Introduction

s. 85

2. Elements of the Principal Purpose Test in the BEPS Agreement

s. 89

s. 91

s. 92

4.1. Existence of a transaction or arrangement

s. 92

4.2. “One of the principal purposes...” is to obtain a treaty benefit

s. 93

4.2.1. The sole purpose of the transaction is to obtain a treaty benefit

s. 96

4.2.2. The transaction to have other non-tax purposes

s. 96

4.3. The conclusion of “reasonableness”

s. 98

5. Objective Element of the Principal Purpose Test

s. 99

6. In Lieu of a Conclusion

s. 100

Yayın Bilgileri

Yayıncı:
On İki Levha Yayıncılık
Yayın tarihi: Nisan 2021
Sayfa: 85 - 100

Yazar:

Billur Yaltı

Editör:

Leyla Ateş, Joachim Englisch

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