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Moving Beyond the Principal Purpose Test: An Indian Perspective on Tackling Abusive Treaty Shopping

Year: 2026

Type: article

Source: Asia-Pacific tax bulletin

DOI: 10.59403/szj6w2

Author: Paras Khetan

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: W7128645812

FWCI:

Cites: 13

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