000			01747nab a2200289 c 4500
999			_c138681 _d138681
003			ES-MaIEF
005			20230125181354.0
007			ta
008			180824s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bapa _cES-MaIEF
041			_aeng
100	1		_960616 _aSchoueri, Luís Eduardo
245		0	_aAction 2 and the Multilateral Instrument _bis the reservation power putting coordination at stake? _c Luís Eduardo Schoueri & Guilherme Galdino
260			_c2018
520			_aThis article analyses the effectiveness of the Multilateral Instrument (MLI) provisions on hybrids taking into account both the coordination requirement of base erosion and profit shifting (BEPS) Action 2 and the reservations power on the MLI. For this purpose, the article explains the coordination requirement in light of BEPS Action 2 recommendations and the need to modify tax treaties. Besides including the description of the MLI provisions on hybrids, in its third part, the article tests such coordination. This section doesn't only show that an important part of the MLI signing parties adopted reservations to said articles, but also criticizes the lack of discussion regarding the allocation of the taxing rights.
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_aPREVENCION _954712
650		4	_aINSTRUMENTOS HÍBRIDOS FINANCIEROS _961626
650		4	_948158 _aPROGRAMAS
650		4	_927355 _aAPLICACION
650		4	_aCONVENIOS _941141
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_944303 _aFISCALIDAD INTERNACIONAL
700	1		_966388 _aGaldino, Guilherme
773	0		_9156926 _oOP 2141/2018/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, n. 2, February 2018, p. 104-114
942			_cART