Action 2 and the Multilateral Instrument is the reservation power putting coordination at stake? Luís Eduardo Schoueri & Guilherme Galdino
By: Schoueri, Luís Eduardo
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Contributor(s): Galdino, Guilherme.
Material type: 
ArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCION | INSTRUMENTOS HÍBRIDOS FINANCIEROS | PROGRAMAS | APLICACION | CONVENIOS | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL
In:
Intertax v. 46, n. 2, February 2018, p. 104-114Summary: This article analyses the effectiveness of the Multilateral Instrument (MLI) provisions on hybrids taking into account both the coordination requirement of base erosion and profit shifting (BEPS) Action 2 and the reservations power on the MLI. For this purpose, the article explains the coordination requirement in light of BEPS Action 2 recommendations and the need to modify tax treaties. Besides including the description of the MLI provisions on hybrids, in its third part, the article tests such coordination. This section doesn't only show that an important part of the MLI signing parties adopted reservations to said articles, but also criticizes the lack of discussion regarding the allocation of the taxing rights.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/2-2 (Browse shelf) | Available | OP 2141/2018/2-2 |
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This article analyses the effectiveness of the Multilateral Instrument (MLI) provisions on hybrids taking into account both the coordination requirement of base erosion and profit shifting (BEPS) Action 2 and the reservations power on the MLI. For this purpose, the article explains the coordination requirement in light of BEPS Action 2 recommendations and the need to modify tax treaties. Besides including the description of the MLI provisions on hybrids, in its third part, the article tests such coordination. This section doesn't only show that an important part of the MLI signing parties adopted reservations to said articles, but also criticizes the lack of discussion regarding the allocation of the taxing rights.
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