000			02002nab a2200313 c 4500
999			_c138678 _d138678
003			ES-MaIEF
005			20220801113131.0
007			ta
008			180824s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aPalmitessa, Elio Andrea _964818
245		0	_aInterplay between the principal purpose test in the Multilateral BEPS Convention and the beneficial ownership clause as treaty anti-avoidance tool targeting holding structures _c Elio Andrea Palmitessa
260			_c2018
520			_aThe signing of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), has enabled the participant jurisdictions to begin the process of implementing certain treaty-based Base Erosion and Profit Shifting (BEPS) recommendations into their network of double tax conventions. In line with Action 6 of the BEPS Plan, as per Article 7 of the MLI, a minimum anti-abuse standard provision to counter treaty shopping was introduced. This article discusses the outcomes deriving from the application of the Principal Purpose Test (PPT), as default provision, and its possible interplay with the treaty anti-avoidance tool presented by the clause of the beneficial owner for tax treaty purposes. The analysis is supported by practical guidelines issued to holding companies, based on recent case law.
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	_945443 _aHOLDINGS
650		4	_959746 _aBENEFICIARIO EFECTIVO
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. 58-67
942			_cART