Jalan, Nupur
Most favoured nation clauses in tax treaties comparative analysis and main issues electrónico / Nupur Jalan, Gaetano Manzi and Gert Greve Arcil
Resumen.
Over time, the use of most favoured nation clauses has seen widespread adoption in double tax treaties, especially in those agreed with developing countries. The use of such clauses, however, does not appear to have been supported frequently by tax policies and/or careful ad hoc analysis, e.g. on the structure, wording and consequences of these provisions in the relevant tax treaty networks. The lack of a model clause in the OECD and UN Model Conventions, and the proliferation of many variants could have played a role in this regard. Because of this, the application of this clause still today triggers many issues that can prevent, for example, its clear and correct interpretation and application and the enjoyment of legitimate treaty benefits by taxpayers or may entail challenges for treaty negotiations. These issues may relate mainly to the nature of such clauses and the policies behind them, as well as to the lack of a clear wording that can facilitate their application in different ways.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DE NACIÓN MÁS FAVORECIDA
DERECHO COMPARADO
Manzi, Gaetano
Greve Arcil, Gert
World Tax Journal v. 14, n. 1, 2022, p. 139-184
Most favoured nation clauses in tax treaties comparative analysis and main issues electrónico / Nupur Jalan, Gaetano Manzi and Gert Greve Arcil
Resumen.
Over time, the use of most favoured nation clauses has seen widespread adoption in double tax treaties, especially in those agreed with developing countries. The use of such clauses, however, does not appear to have been supported frequently by tax policies and/or careful ad hoc analysis, e.g. on the structure, wording and consequences of these provisions in the relevant tax treaty networks. The lack of a model clause in the OECD and UN Model Conventions, and the proliferation of many variants could have played a role in this regard. Because of this, the application of this clause still today triggers many issues that can prevent, for example, its clear and correct interpretation and application and the enjoyment of legitimate treaty benefits by taxpayers or may entail challenges for treaty negotiations. These issues may relate mainly to the nature of such clauses and the policies behind them, as well as to the lack of a clear wording that can facilitate their application in different ways.
FISCALIDAD INTERNACIONAL
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
CLÁUSULA DE NACIÓN MÁS FAVORECIDA
DERECHO COMPARADO
Manzi, Gaetano
Greve Arcil, Gert
World Tax Journal v. 14, n. 1, 2022, p. 139-184