The Multilateral Instrument (MLI) and transfer pricing Aitor Navarro
By: Navarro, Aitor
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Material type: 
ArticleSubject(s): CONVENIO MULTILATERAL | FISCALIDAD INTERNACIONAL | PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN
In:
Intertax v. 49, issue 10, October 2021, p. 803-817Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/10-6 (Browse shelf) | Available | OP 2141/2021/10-6 |
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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.
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