000			01495nab a2200253 c 4500
999			_c145855 _d145855
003			ES-MaIEF
005			20221125184918.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNavarro, Aitor _964669
245		4	_aThe Multilateral Instrument (MLI) and transfer pricing _c Aitor Navarro
500			_aResumen.
520			_aThe Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm’s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16.
650		4	_967061 _aCONVENIO MULTILATERAL
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
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. 803-817
942			_cART