Implementation in practice of the principal purpose test in the multilateral convention

Conteúdo restrito em respeito à legislação de direitos autorais.

Autor principal: Gomes, Marcus Lívio, 1966-
Tipo de documento: Artigo
Idioma: Inglês
Publicado em: [s.d
Assuntos:
PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
ACORDO INTERNACIONAL
Obter o texto integral:
id oai:bdjur.stj.jus.br.trf2pint:oai:trf2.jus.br:124247
recordtype trf2
spelling oai:bdjur.stj.jus.br.trf2pint:oai:trf2.jus.br:1242472020-07-21 Implementation in practice of the principal purpose test in the multilateral convention Gomes, Marcus Lívio, 1966- PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS TRIBUTAÇÃO INTERNACIONAL ACORDO INTERNACIONAL Conteúdo restrito em respeito à legislação de direitos autorais. Os fascículos constantes no campo "FONTES-PERIÓDICO-AVULSA" não fazem parte do acervo da Biblioteca. Produção intelectual. This article discusses the implementation, operation and application of Article 7(1) of the ‘Multilateral Convention’, which contains provisions related to the prevention of treaty abuse, including treaty shopping, that correspond to changes proposed in the Base Erosion and Profit Shifting (BEPS) Action 6 Final Report. The wording of the comparable Covered Tax Agreements between the United Kingdom and China, India, Russia and South Africa, vis-à-vis the wording of Article 7(1) of the Multilateral Instrument (MLI), is analysed, where ‘purpose provisions’ are included with respect to specific benefits, generally royalties, interests and dividends, although there is no ‘catch-all provision’. The provisions in these Double Taxation Agreements might be replaced by the ‘Principal Purpose Test’ provision of Article 7(1). Nonetheless, mismatched choices and unpredictable asymmetries in practice will arise, resulting in further inconsistencies and complexities that may cause uncertainty about which tax treaty wording is of value. To overcome these issues, the compatibility clause in Article 7(2) of the MLI will come into play, supplemented by the lex posterior principle of the Vienna Convention on the Law of Treaties (VCLT). [s.d.] Artigo de Revista application/pdf http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124247 Inglês http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124247&midiaext=72215
institution TRF 2ª Região
collection TRF 2ª Região
language Inglês
topic PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
ACORDO INTERNACIONAL
spellingShingle PLANO DE AÇÃO PARA O COMBATE À EROSÃO DA BASE TRIBUTÁRIA E À TRANSFERÊNCIA DE LUCROS
TRIBUTAÇÃO INTERNACIONAL
ACORDO INTERNACIONAL
Gomes, Marcus Lívio, 1966-
Implementation in practice of the principal purpose test in the multilateral convention
description Conteúdo restrito em respeito à legislação de direitos autorais.
format Artigo
author Gomes, Marcus Lívio, 1966-
title Implementation in practice of the principal purpose test in the multilateral convention
title_short Implementation in practice of the principal purpose test in the multilateral convention
title_full Implementation in practice of the principal purpose test in the multilateral convention
title_fullStr Implementation in practice of the principal purpose test in the multilateral convention
title_full_unstemmed Implementation in practice of the principal purpose test in the multilateral convention
title_sort implementation in practice of the principal purpose test in the multilateral convention
publishDate [s.d
url http://www7.trf2.jus.br/sophia_web/index.asp?codigo_sophia=124247
_version_ 1673266184181514240
score 12,455111

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