000			01590nab a2200289 c 4500
999			_c138675 _d138675
003			ES-MaIEF
005			20220825133925.0
007			ta
008			180824s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_914358 _aBrauner, Yariv
245		0	_aMcBEPS _bthe MLI : the first Multilateral Tax Treaty that has never been _c Yariv Brauner
260			_c2018
520			_aThe article argues that the multilateral instrument (MLI) was primarily devised to preserve the conservative evolution of the international tax regime, based on bilateral tax treaties, reciprocity and competition, and not as a multilateral tax treaty based on which a new coordinative regime shall arise. The article makes the point, however, that despite this main purpose the mere conclusion of the MLI introduces ambivalence into the international tax regime, breaking with its orthodoxy in a meaningful, even if not yet significant manner. The author makes fifteen observations on the MLI in its current status to substantiate this argument.
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_944029 _aEVASION FISCAL
650		4	_aELUSION FISCAL _943410
650		4	_954712 _aPREVENCIÓN
650		4	_948158 _aPROGRAMAS
650		4	_927355 _aAPLICACION
650		4	_941141 _aCONVENIO MULTILATERAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_944303 _aFISCALIDAD INTERNACIONAL
773	0		_9157136 _oOP 2141/2018/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 1, January 2018, 6-17
942			_cART