Work

Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango

Year: 2020

Type: article

Source: World Tax Journal

DOI: 10.59403/1vs36t8

Author: A. Mithe

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4389988053

FWCI: 2.645

Cites: 23

Cited by: 12

Related to: 10