000			01747nab a2200265 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			190220t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966990 _aBurkhalter Martínez, Natassia
245		0	_aBEPS Action 4 and its compatibility with the principle of non-discrimination under article 24(4) of the OECD Model Convention _c Natassia Burkhalter Martínez
260			_c2019
520			_aThe final reports of the OECD Base Erosion and Profit Splitting (BEPS) Project were published in October 2015. The OECD's recommendations include an approach to address the risks of base erosion and profit shifting caused by the deduction of interest and other financial payments, namely by implementing a fixed ratio rule, which can be complemented by a group ratio rule. The implementation of the BEPS Action 4 recommended approach could lead to certain issues related to its compatibility with domestic law and with tax treaty obligations. This article addresses one of these issues by analysing the compliance of the BEPS Action 4 recommended approach with tax treaty obligations, mainly with the principle of nondiscrimination under Article 24(4) of the OECD Model Convention.
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_947502 _aINTERES
650		4	_941769 _aDEDUCCIONES
650		4	_954712 _aPREVENCIÓN
650		4	_953406 _aDISCRIMINACIÓN
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_943410 _aELUSION FISCAL
773	0		_9158857 _oOP 2141/2019/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 1, January 2019, p. 55-65
942			_cART
999			_c139963 _d139963