| 000 | 02335nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c139369 _d139369 |
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| 003 | ES-MaIEF | ||
| 005 | 20210526133850.0 | ||
| 007 | ta | ||
| 008 | 181122t2018 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966753 _aGerlach, Cosima |
|
| 245 | 4 |
_aThe new tie-breaker-rule for companies according BEPS Action Point 6 _ba (too) radical change? _c Cosima Gerlach & Nicola Niemeyer |
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| 260 | _c2018 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article investigates whether the general introduction of a Mutual Agreement Procedure under Article 4 section 3 OECD Model through BEPS Action Point 6 is more capable of effectively and practically breaking the tie for dual resident companies than the former place of effective management criterion. Based on an empirical analysis of the tie-breaker-rule in treaty practice in more than 2,000 Double Tax Conventions concluded by the OECD Member and Partner States it is demonstrated that the place of effective management criterion is still predominant in treaty practice and that the application of a Mutual Agreement Procedure under Article 4 section 3 OECD Model only slightly increased following the MLI implementation process. Furthermore, it is shown that the cautious implementation of the new tie-breaker-rule can be explained due to various procedural shortcomings of the Mutual Agreement Procedure with respect to the core requirements that Article 4 section 3 OECD Model has to fulfil. Based on the empirical and theoretical assessment further suggestions for improvements to enhance the application of both, the MAP and place of effective management criterion, on a standalone basis, are provided. A combined application of both tie-breaker-rules within a two-step hierarchical test is presented as the preferred solution. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 650 |
_aCONVENIOS _947460 |
||
| 650 | 4 |
_948095 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_940558 _aCONFLICTOS JURISDICCIONALES |
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| 650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
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| 650 | 4 |
_947823 _aNEGOCIACION |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 700 | 1 |
_966754 _aNiemeyer, Nicola |
|
| 773 | 0 |
_9158082 _oOP 2141/2018/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 46, Issue 10, October 2018, p. 753-765 |
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| 942 | _cART | ||