000			01516nab a2200253 c 4500
999			_c141152 _d141152
003			ES-MaIEF
005			20190924162234.0
007			ta
008			190924s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964109 _aBravo, Nathalie
245		0	_aMandatory binding arbitration in the BEPS multilateral instrument _c Nathalie Bravo
260			_c2019
500			_aResumen.
520			_aThe article provides an analysis of the mandatory binding arbitration procedure adopted in the BEPS Multilateral Instrument (MLI) and the policy reasons behind the decisions taken by the treaty makers to design the procedure in the form that is found in the MLI. Additionally, it illustrates how the mandatory binding arbitration procedure of Part VI of the MLI works with a focus on the effects of the reservation clauses and optional provisions that allow parties to customize the mandatory binding arbitration procedure. It also explains how parties and signatories have availed themselves of the flexibility provided by the MLI in connection with the mandatory binding arbitration procedure.
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_928417 _aARBITRAJE
650		7	_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
650		4	_aCONVENIO MULTILATERAL _967061
773	0		_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 693-714
942			_cART