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.
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| Artículos | IEF | IEF | OP 2141/2021/10-4 (Browse shelf) | Available | OP 2141/2021/10-4 |
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| OP 2141/2021/10-1 The return of the Phoenix? | OP 2141/2021/10-2 The MLI in action | OP 2141/2021/10-3 A plea for a workforce presence PE concept in a post-covid digitalized world | OP 2141/2021/10-4 How do "The Old" and "The New" live together? | OP 2141/2021/10-5 Hybrid entity mismatches and the MLI | OP 2141/2021/10-6 The Multilateral Instrument (MLI) and transfer pricing | OP 2141/2021/10-7 The influence of the BEPS Multilateral Instrument on tax treaties concluded by non-signatory countries |
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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