000			01584nab a2200265 c 4500
999			_c145854 _d145854
003			ES-MaIEF
005			20220825135842.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964670 _aParada, Leopoldo
245		0	_aHybrid entity mismatches and the MLI _ba tax policy assessment _c Leopoldo Parada
500			_aResumen.
520			_aThis article argues that despite its apparent success as a political instrument to achieve global coordination, and particularly referred to hybrid entity mismatches, the multilateral instrument (MLI) has failed. Most notably, the MLI has been incapable of keeping cohesion with the main object and purpose of tax treaties, reinforcing also an unequal distribution of taxing powers between residence and source states. In light of the above, this article explores some prospective alternatives that could not only help with restoring cohesion and equality within tax treaties, but also add certainty and simplicity to the interpretation of the MLI and the issues related to hybrid entity mismatches.
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aASIMETRÍAS HÍBRIDAS _968772
650		4	_aINSTRUMENTOS HÍBRIDOS FINANCIEROS _961626
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aPREVENCIÓN _954712
650		4	_aBENEFICIARIO EFECTIVO _959746
773	0		_9167169 _oOP 2141/2021/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 49, issue 10, October 2021, p. 786-802
942			_cART