000			01535nab a2200253 c 4500
999			_c145853 _d145853
003			ES-MaIEF
005			20220825135004.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_933232 _aBáez Moreno, Andrés
245		0	_aHow do "The Old" and "The New" live together? _bthe Principal Purpose Test and other anti-avoidance Instruments in tax treaties _c Andrés Báez Moreno
500			_aResumen.
520			_aThe entry into force of the Multilateral Instrument (MLI) will entail the massive incorporation of a general anti-avoidance rule (the principal purpose test) into a significant number of double taxation conventions. However, these conventions often contain other clauses of different origin that have traditionally been used to deal with the phenomenon of treaty abuse. This article describes the ‘problems of coexistence’ between the principal purpose test and these other clauses when their conditions of application and legal consequences may be different. Finally, it also offers legal solutions to these conflicts.
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_963564 _aABUSO DE TRATADOS
650		4	_967871 _aCLÁUSULA DEL PROPÓSITO PRINCIPAL
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
773	0		_9167169 _oOP 2141/2021/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 49, issue 10, October 2021, p. 771-785
942			_cART