Ullmann, Andreas. 2020. The Procedural Aspects of the Principal Purpose Test (Article 29(9) of the OECD Model Tax Convention). In: Tax Treaties and Procedural Law, Hrsg. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer, 261-283. Amsterdam: IBFD.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Chapter in edited volume |
| Language | English |
| Title | The Procedural Aspects of the Principal Purpose Test (Article 29(9) of the OECD Model Tax Convention) |
| Title of whole publication | Tax Treaties and Procedural Law |
| Editor | Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer |
| Page from | 261 |
| Page to | 283 |
| Location | Amsterdam |
| Publisher | IBFD |
| Year | 2020 |
| Open Access | N |
Associations
- People
- Ullmann, Andreas (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)