Autor: Moritz Scherleitner

Die Rechtsfolgen der Anwendung des Principal Purpose Tests – ein Versuch der Annäherung

Scherleitner

SWI 2018, 117

The legal consequences of the principal purpose test have been questioned in tax literature. It is, in a nutshell, not certain whether its application leads to (i) a denial of all tax treaty benefits, or (ii) goes in hand with the construction of a non-abusive fact pattern based on which treaty benefits can be granted. In the following, Moritz Scherleitner, in an Austrian context, provides thoughts on this issue.