000			01907nab a2200229 c 4500
999			_c139962 _d139962
003			ES-MaIEF
005			20191126144636.0
007			ta
008			190220t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964670 _aParada, Leopoldo
245			_aHybrid entity mismatches _bexploring three alternatives for coordination _c Leopoldo Parada
260			_c2019
520			_aThe article discusses OECD pragmatic approach regarding hybrid entity mismatches. It argues for coordination in the tax characterization of entities as a straightforward and suitable alternative to replace the current OECD linking rules, and perhaps also, the consequentialist OECD approach to hybrid entity mismatches. For this purpose, three specific alternatives are explored for coordination in the tax characterization of entities, which include (1) supremacy of the tax characterization rules of the source state, (2) supremacy of the tax characterization rules of the residence state and (3) supremacy of the tax characterization rules of the home state. The analysis of these alternatives includes both hypotheticals and specific examples from domestic and supranational laws that are used to illustrate and support their effectiveness. The author demonstrates that coordination in the tax characterization of entities appears to be not only a more preferable path when compared to the OECD approach of matching tax outcomes, but also a more coherent and less costly alternative for both taxpayers and tax administrations.
650		4	_961626 _aINSTRUMENTOS HÍBRIDOS FINANCIEROS
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_931085 _aARMONIZACION FISCAL
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
773	0		_9158857 _oOP 2141/2019/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 1, January 2019, p. 24-54
942			_cART