Abstract
This article examines the application of the principal purpose test and its interaction with domestic general anti-avoidance rules and specific anti-avoidance rules in eight selected Latin American jurisdictions, i.e. Argentina, Brazil, Chile, Colombia, Costa Rica, Ecuador, Mexico and Peru.
Full Text 
Sign-in/Register to access full text options
Sign-in/Register to access full text options 
Published version (
Free)
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
