The "Main Purpose Test" is a principle within anti-avoidance rules that belongs to the class of judicial and legislative tests used to assess tax avoidance, distinguished by its focus on determining whether obtaining a tax benefit was a principal objective of a transaction, thereby enabling the disallowance of that benefit if such purpose is found.
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Publications
108
Citations
4
Authors
1
Institutions
Publications per year
2017–2026
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Parents
Publications
3
A Deconstruction of the Principal Purposes Test
Stef van Weeghel · World Tax Journal · 2019 · 53 citations · Full text
Law, Public Policy, Tax Law +13
The DNA of the Principal Purpose Test in the Multilateral Instrument
Marcus Lívio Gomes · Intertax · 2019 · 15 citations
Law, International Law, Tax Law +16
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Authors
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- GH
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- UKUnni Karin Moksnes
Norwegian University of Science and Technology, Norway
1 publications · 23 citations
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- SVStef van Weeghel
1 publications · 53 citations
1
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- VK
1
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- MLMarcus Lívio Gomes
1 publications · 15 citations
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1–5 of 4
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- Journal of Nursing Measurement
1 publications · 23 citations
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- World Tax Journal
1 publications · 53 citations
1
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- Intertax
1 publications · 32 citations
1
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- Bulletin for international taxation
2 publications · 24 citations
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