World Tax Journal: WTJ

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  Año 2019, Vol. 11, Número 1

  • A Deconstruction of the Principal Purposes Test

    Stef van Weeghel

    • Resumen

    págs. 3-45

    

  • The Meaning of the Principal Purpose Test: One Ring to Bind Them All?

    Craig Elliffe

    • Resumen

    págs. 47-76

    

  • New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?

    Nevia Cicin-Sain

    • Resumen

    págs. 77-119

    

  • Simulating Tax Minimization Strategies of Multinationals: Evaluating the Effectiveness of Changes in the United Kingdom’s Corporate Interest Deductibility Rules

    Ann Kayis Kumar

    • Resumen

    págs. 121-155