000			01902nab a2200217 c 4500
999			_c147899 _d147899
003			ES-MaIEF
005			20230719133254.0
007			ta
008			230719t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970832 _aMatabudul, Rachna
245		4	_aThe Multilateral Instrument in Africa _ba strategic analysis _c Rachna Matabudul
500			_aResumen.
520			_aThe Multilateral Instrument (MLI) was launched under Action 15 of the Base Erosion and Profit Shifting (BEPS) Project in November 2016 under the joint collaboration of the Organization for Economic Cooperation and Development (OECD) and the G20 in order to update existing bilateral tax treaty provisions to counter BEPS more effectively. Despite the benefits that the MLI presents for updating the African treaty network, the analysis in this contribution reveals that its provisions addressing certain high priority BEPS issues such as the artifical avoidance of permanent establishment (PE) status under Action 7 and even the minimum standard provisions under Action 14 for improving the mutual agreement procedure (MAP) were implemented rather poorly in less than 40% of the eligible African treaties. The exception to this are the minimum standard provisions under Action 6 that modified more than 75% of the treaties to counter treaty shopping. This paper elaborates on the resulting policy implications and offers a number of normative recommendations for maximizing the benefits of the MLI implementation in the African context which could also be relevant in light of the proposed Pillar Two reform.
650			_aFISCALIDAD INTERNACIONAL _944303
650			_aTRATADOS INTERNACIONALES _948608
650		4	_aCONVENIO MULTILATERAL _967061
650		4	_aAFRICA _97093
773	0		_9169602 _oOP 2141/2023/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 5, May 2023, p. 259-383
942			_cART