000			02126nab a2200277 c 4500
999			_c139964 _d139964
003			ES-MaIEF
005			20200930101439.0
007			ta
008			190220t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_99295 _aGomes, Marcus Lívio
245			_aThe DNA of the principal purpose test in the Multilateral Instrument _c Marcus Livio Gomes
260			_c2019
500			_aResumen.
520			_aThis article provides a comprehensive analysis of the framework of the principal purpose test (PPT) included in the Multilateral Convention (MLI) designed by the OECD as part of the Base Erosion and Profit Shifting (BEPS) Action 6 Final Report, "Preventing the Granting of Treaty Benefits in Inappropriate Circumstances", included in the BEPS Project. This article maps the primary and secondary elements generally used in a general antiavoidance rule (GAAR) to check the feasibility of these concepts in the PPT. Potential weaknesses are pointed out, as well as challenges for its legal implementation, application and interpretation. The article assesses the feasibility of the main features of the PPT as a general anti-treaty avoidance rule (GATAR) to be included in the tax treaties of the states and jurisdictions that joined the MLI. From this perspective, whether the PPT will prevent treaty abuse, treaty avoidance or aggressive tax planning without creating uncertainty and shifting too much discretionary power to tax administrations is one of the issues. Ultimately, the strengths of this provision will depend on the legislatures and courts in the near future.
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_963564 _aABUSO DE TRATADOS
650		4	_954712 _aPREVENCIÓN
650		4	_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871
650		4	_aCONVENIO MULTILATERAL _967061
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. 66-90
942			_cART