| 000 | 02260nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c138676 _d138676 |
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| 003 | ES-MaIEF | ||
| 005 | 20200930101135.0 | ||
| 007 | ta | ||
| 008 | 180824s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_961628 _aChand, Vikram |
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| 245 |
_aThe principal purpose test in the Multilateral Convention _ban in-depth analysis _c Vikam Chand |
||
| 260 | _c2018 | ||
| 504 | _aBibliografía. | ||
| 520 | _aIt is estimated that the Principal Purpose Test (PPT) contained in the Multilateral Instrument (MLI) will be incorporated in almost one thousand one hundred tax treaties. There is no doubt that this test will have wide ramifications for structuring activities that are carried out with tax treaties. In this contribution the author undertakes a detailed analysis of the test. Firstly, the author discusses the background to the PPT. Secondly, the author analyses various elements of the test and provides guidance on interpreting its subjective and objective elements. Thirdly, the author critically comments and expresses his opinion on all the nineteen examples that have been provided in the commentary in relation to the test. In this regard, it is pertinent to note that several of these examples seem to be inspired by Court judgments on the "beneficial ownership" clause and the Exchange of Letters with respect to the anti-conduit rule contained in the US-UK tax treaty. Fourthly, the author analyses the legal consequences of denying treaty benefits in relation to rule and treaty shopping schemes by focussing on the discretionary relief clause. Finally, the author concludes and provides certain recommendations to intermediary entities such as holding, financing and intellectual property (IP) entities. | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_954712 _aPREVENCIÓN |
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| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 650 | 4 |
_927355 _aAPLICACION |
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| 650 | 4 |
_941141 _aCONVENIO MULTILATERAL |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
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| 773 | 0 |
_9157136 _oOP 2141/2018/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 1, January 2018, p. 18-44 |
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| 942 | _cART | ||