000			01762nab#a2200253#c#4500
003			IEF
005			20180219173320.0
008			170517s2017 NLD|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aVega Borrego, Félix Alberto _944911
245			_aThe special tax regimes clause in the 2016 U.S. Model Income Tax Convention _c Félix Alberto Vega Borrego
260			_c2017
500			_aAccesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
650		4	_aREGIMENES ESPECIALES _948226
650		4	_aIMPUESTOS _947460
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aESTADOS UNIDOS _942888
520			_aThis contribution focuses on one of the new provisions of the 2016U.S. Model, i.e. the special tax regimes clause provided for in Article 3 (1) (l), which impinges on several Articles of the Model. The main purpose of this provision is to deny certain treaty benefits at the source when the person claiming the benefits enjoys a preferential tax regime in the resident state. The referred contribution analyses the legal framework of the provision taking into account the Base Erosion and Profit Shifting (BEPS) project and the US tax treaty policy. In this regard, the special tax regimes clause deviates from the approach taken by most states in respect of to how to avoid the application of tax treaty benefits to preferential tax regimes.Until now, tax treaties have usually listed the regimes which were excluded whilst disregarding the possibility of establishing a general wordingconcerning the meaning of preferential tax regimes.
773	0		_tIntertax _gv. 45, n. 4, March 2017, p. 296-309
942			_cART
942			_z147939
999			_c129460 _d129460