Name: The limits of legal tax planning – Principal Purposes Test. This work was submitted to the Vienna University of Economics and Business as part of the main study programme in Business Law (en Inglés)
SKU: 65447405
Price: 52280.00 CLP
Availability: InStock
Author: Alois Wolfgang Lampl
ISBN: 9786200720870

portada The limits of legal tax planning – Principal Purposes Test. This work was submitted to the Vienna University of Economics and Business as part of the main study programme in Business Law (en Inglés)

The limits of legal tax planning – Principal Purposes Test. This work was submitted to the Vienna University of Economics and Business as part of the main study programme in Business Law (en Inglés)

Formato

Libro Físico

Editorial

Our Knowledge Publishing

Autor

Alois Wolfgang Lampl

Año

2025

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

22x15 cm

ISBN13

9786200720870

The limits of legal tax planning – Principal Purposes Test. This work was submitted to the Vienna University of Economics and Business as part of the main study programme in Business Law (en Inglés)

Alois Wolfgang Lampl (Autor) · Our Knowledge Publishing · Tapa Blanda

Libro Nuevo Importado

Envío: 11 a 15 días háb.

$ 104.550$ 52.280

-50%

Costos de importación incluídos en el precio ✅

Libro Nuevo

Quedan 40 unidades

$ 52.280

Llega entre el 30 Sep y el 06 Oct a Santiago, Región Metropolitana. Seleccionar ubicación

Agregar a lista de deseos

Reseña del libro "The limits of legal tax planning – Principal Purposes Test. This work was submitted to the Vienna University of Economics and Business as part of the main study programme in Business Law (en Inglés)"

According to the OECD, the majority of double taxation abuse lies in ‘base erosion and profit shifting’. On 5 October 2015, the OECD therefore published BEPS Action 6, an action programme within the BEPS project, to bring about significant changes to the OECD Model Tax Convention and the OECD Model Tax Commentary with regard to its undesirable consequences. BEPS Action 6 aims to reduce tax abuse by introducing anti-abuse provisions, including a ‘principal purpose test’ to be carried out. This paper deals with the scope of application of these anti-abuse provisions. In particular, it focuses on the very atypical nature of the constituent elements that must be fulfilled. In addition, this paper explains phenomena such as ‘treaty shopping’ and ‘hybrid mismatches’ that arise from the application of double taxation agreements. Due to the recently published draft assessment of the Annual Tax Law 2018, the planned amendment to the abuse provision of Section 22 BAO will be presented and explained in conclusion.