Principal Purpose Test (PPT) As An Instrument To Detect Tax Treaty Abuse. Asian Journal of Social and Humanities, [S. l.], v. 1, n. 07, p. 324–334, 2023. DOI: 10.59888/ajosh.v1i07.33. Disponível em: https://ajosh.org/jsh/article/view/33. Acesso em: 4 jul. 2026.