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August 7, 2024Deleted Journal

Are the Confidentiality Obligations of Tax Authorities under Exchange of Information towards Taxpayers a “Treaty Benefit” for Purposes of the Principal Purpose Test?

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Abstract

This article demonstrates that the Principal Purpose Test (PPT) covers the secrecy provision of article 26(2) of the OECD Model, as the obligations set out in it are treaty benefits within the meaning of the PPT. However, this is not so for article 26(3) due to substantial structural differences.

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Cite This Study

M. Pollitzer (2024) studied this question.

synapsesocial.com/papers/68e5d346b6db643587568e7e https://doi.org/10.59403/1nxfsmm

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