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003			ES-MaIEF
005			20221026172125.0
007			ta
008			221026t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_928061 _aMartín Jiménez, Adolfo J.
245			_aIs there an international minimum standard on tax treaty shopping after BEPS Action 6? _helectrónico _bsome recent divergent trends _c Adolfo Martín Jiménez
500			_aResumen.
520			_aBEPS Action 6 established a “minimum international standard” to fight against tax treaty shopping, in particular by proposing to add article 29(9) of the OECD Model (2017) (the so-called principal purpose test, PPT) to tax treaties. This article explains why the PPT is susceptible to be interpreted differently across the world and, especially, shows that this outcome is very likely to materialize in view of some administrative and judicial decisions in different countries in 2021 in very relevant tax treaty shopping cases. Further tensions are added by the recent proposal for a directive by the European Commission against the use of shell companies since it is not in line with the BEPS Action 6 minimum standard. In essence, it is argued that the BEPS Action 6 minimum standard needs to be complemented with some further actions if the goal is to have a real and homogeneous anti-tax treaty shopping international standard and more legal certainty.
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aABUSO DE TRATADOS _963564
650		4	_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871
773	0		_9168240 _oWTJ/2022/3 _tWorld Tax Journal _w(IEF)62814 _g v. 14, n. 3, 2022, p. 451-488
942			_cRE