000			01368nab a2200265 c 4500
003			ES-MaIEF
005			20190718192819.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962876 _aResch, Richard Xenophon
245		4	_aThe OECD BEPS multilateral instrument and the issue of language _c Richard Xenophon Resch
260			_c2019
500			_aResumen.
520			_aThis article discusses the OECD BEPS Multilateral Instrument (MLI) in respect of its policy to implement equally authoritative English and French texts. It evaluates this choice against the background of the policies implemented in the final clauses of all existing bilateral tax treaties and proposes possible solutions to resolve the problems resulting from the MLI final clause. The global tax treaty network is modelled based on a sample of 3,358 tax treaties currently concluded.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_954712 _aPREVENCIÓN
650		4	_aPROGRAMAS _948158
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 563-572
942			_cART
999			_c140930 _d140930