Navarro, Aitor
The Multilateral Instrument (MLI) and transfer pricing / Aitor Navarro
Resumen.
The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16.
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
Intertax 0165-2826 v. 49, issue 10, October 2021, p. 803-817
The Multilateral Instrument (MLI) and transfer pricing / Aitor Navarro
Resumen.
The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16.
CONVENIO MULTILATERAL
FISCALIDAD INTERNACIONAL
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
Intertax 0165-2826 v. 49, issue 10, October 2021, p. 803-817