Báez Moreno, Andrés
How do "The Old" and "The New" live together? the Principal Purpose Test and other anti-avoidance Instruments in tax treaties / Andrés Báez Moreno
Resumen.
The entry into force of the Multilateral Instrument (MLI) will entail the massive incorporation of a general anti-avoidance rule (the principal purpose test) into a significant number of double taxation conventions. However, these conventions often contain other clauses of different origin that have traditionally been used to deal with the phenomenon of treaty abuse. This article describes the ‘problems of coexistence’ between the principal purpose test and these other clauses when their conditions of application and legal consequences may be different. Finally, it also offers legal solutions to these conflicts.
CONVENIO MULTILATERAL
ABUSO DE TRATADOS
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
Intertax 0165-2826 v. 49, issue 10, October 2021, p. 771-785
How do "The Old" and "The New" live together? the Principal Purpose Test and other anti-avoidance Instruments in tax treaties / Andrés Báez Moreno
Resumen.
The entry into force of the Multilateral Instrument (MLI) will entail the massive incorporation of a general anti-avoidance rule (the principal purpose test) into a significant number of double taxation conventions. However, these conventions often contain other clauses of different origin that have traditionally been used to deal with the phenomenon of treaty abuse. This article describes the ‘problems of coexistence’ between the principal purpose test and these other clauses when their conditions of application and legal consequences may be different. Finally, it also offers legal solutions to these conflicts.
CONVENIO MULTILATERAL
ABUSO DE TRATADOS
CLÁUSULA DEL PROPÓSITO PRINCIPAL
FISCALIDAD INTERNACIONAL
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
Intertax 0165-2826 v. 49, issue 10, October 2021, p. 771-785