Principal Purpose Test (PPT) under India’s DTAA
Principal Purpose Test (PPT) under India’s DTAA The Principal Purpose Test (PPT) is an anti-abuse provision incorporated into India’s Double Taxation Avoidance Agreements (DTAAs) in line with the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan 6. The PPT aims to prevent treaty abuse by denying treaty benefits if obtaining such benefits was one …