BEPS principal purpose test and customary international law

A State Preferences Account of Customary International Law Adjudication

The standard account today of customary international law (CIL) is that it arises from the widespread and consistent practice of states followed out of a sense of legal obligation. Although commonly recited, this account is plagued by evidentiary, normative, and conceptual difficulties, and it has been subjected to increasing criticism in recent years. This paper posits a different account of C...

The Reasonableness Test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law

The OECD BEPS Action 6 report contains a principal purpose test rule (PPT rule) for the purpose of combating abuse of tax treaties. This PPT rule is also included in the OECD Multilateral Instrument. The PPT rule is (amongst others) applicable when ‘it is reasonable to conclude’ that a benefit (granted by a tax treaty) was one of the principal purposes of any arrangement/ transaction. This requ...

The Formation of Customary Law

Islamic Law , Customary Law , and Afghan Informal Justice

This report is part of the United States Institute of Peace’s (USIP) ongoing effort to understand the pluralist legal system of Afghanistan. It examines, compares, and contrasts Islamic law with traditional forms of justice in an attempt to elucidate how such rule of law approaches interact as well as provide a fuller understanding of each system to better guide rule of law practice, policy, an...

international investment treaties and the formation, application and transformation of customary international law rules

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