Seminar: 'Harmonising treaty-based anti-tax avoidance' with Visiting PhD Scholar Evan Collins

The seminar takes place 13:30-15:00 CET at Porcelænshaven 18B 1.154, Frederiksberg 2000

Fredag, 15 december, 2023 - 13:30 to 15:00


In this seminar, Evan Collins, will outline how a comparative view of general anti-avoidance rules can help us to understand the challenges to harmonising the Principal Purpose Test (PPT), a treaty-based general anti-avoidance rule (GAAR) which is now included in many tax treaties. The seminar will reflect on the text, design and purpose of the PPT, as well that of the GAARs from New Zealand and Canada, and recent case-law developments from these countries.



Evan Collins is a Doctoral Student in Financial Law at the Faculty of Law at Lund University. His research seeks to analyse the Principal Purpose Test (PPT) a general anti-avoidance rule incorporated into many double taxation agreements as a result of the OECD Base Erosion and Profit Shifting project. The method of analysis is comparative law, and through researching the general anti-avoidance rules of New Zealand, Canada, Ireland and the United Kingdom, the goal of the research is to understand how the PPT might be applied within different states, and what challenges there may be to harmonizing the PPTs application across signatory states.


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Sidst opdateret: CBS LAW // 30/11/2023