Quotation 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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Publication's profile

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

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Ullmann, Andreas (Former researcher)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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