How do "The Old" and "The New" live together? the Principal Purpose Test and other anti-avoidance Instruments in tax treaties Andrés Báez Moreno
By: Báez Moreno, Andrés
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Material type: 
ArticleSubject(s): CONVENIO MULTILATERAL | ABUSO DE TRATADOS | CLÁUSULA DEL PROPÓSITO PRINCIPAL | FISCALIDAD INTERNACIONAL | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN
In:
Intertax v. 49, issue 10, October 2021, p. 771-785Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/10-4 (Browse shelf) | Available | OP 2141/2021/10-4 |
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.
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