{"title":"经合组织示范公约》第 29(9)条的信号功能--\"主要目的测试","authors":"M. Lang","doi":"10.59403/3ndvejx","DOIUrl":null,"url":null,"abstract":"Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":" 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”\",\"authors\":\"M. Lang\",\"doi\":\"10.59403/3ndvejx\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\" 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3ndvejx\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3ndvejx","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Signalling Function of Article 29(9) of the OECD Model – The “Principal Purpose Test”
Article 29(9) of the OECD Model sets out the principal purpose test (PPT) according to the findings of the OECD/G20 Base Erosion and Profit Shifting Project. The PPT does not represent a legal basis for denying treaty benefits but merely emphasizes the necessity for purposive interpretation.
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