| 000 | 02210nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c138677 _d138677 |
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| 003 | ES-MaIEF | ||
| 005 | 20200930101217.0 | ||
| 007 | ta | ||
| 008 | 180824s2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_99295 _aGomes, Marcus Lívio |
|
| 245 |
_aImplementation in practice of the principal purpose test in the Multilateral Convention _c Marcus Livio Gomes |
||
| 260 | _c2018 | ||
| 520 | _aThis article discusses the implementation, operation and application of Article 7(1) of the 'Multilateral Convention', which contains provisions related to the prevention of treaty abuse, including treaty shopping, that correspond to changes proposed in the Base Erosion and Profit Shifting (BEPS) Action 6 Final Report. The wording of the comparable Covered Tax Agreements between the United Kingdom and China, India, Russia and South Africa, vis-à-vis the wording of Article 7(1) of the Multilateral Instrument (MLI), is analysed, where 'purpose provisions' are included with respect to specific benefits, generally royalties, interests and dividends, although there is no "catch-all provision". The provisions in these double taxation agreements might be replaced by the 'Principal Purpose Test' provision of Article 7(1). Nonetheless, mismatched choices and unpredictable asymmetries in practice will arise, resulting in further inconsistencies and complexities that may cause uncertainty about which tax treaty wording is of value. To overcome these issues, the compatibility clause in Article 7(2) of the MLI will come into play, supplemented by the lex posterior principle of the Vienna Convention on the Law of Treaties (VCLT). | ||
| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_948158 _aPROGRAMAS |
|
| 650 | 4 |
_927355 _aAPLICACION |
|
| 650 | 4 |
_963564 _aABUSO DE TRATADOS |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_941141 _aCONVENIO MULTILATERAL |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9157136 _oOP 2141/2018/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 1, January 2018, p. 45-57 |
|
| 942 | _cART | ||