Autore: Piergiorgio Valente
Tipologia Prodotto: Articolo specialistico
Titolo della Rivista: Intertax
Numero; Volume: 3; 45
Numero prima e ultima pagina: 219 – 228
Anno di Pubblicazione: 2017
Abstract:
The release of the Multilateral Instrument constitutes an important step towards the most significant re-write of international tax rules in a `century. It is the multilateral convention enabling the simultaneous amendment of more than 3,000 existing bilateral conventions for the avoidance of double taxation. It aims at eliminating loopholes and mismatches among them, which are susceptible to allow aggressive tax planning. In thirty-nine articles, it implements measures indicated in Actions 2, 6, 7 and 14 of the Base Erosion and Profit Shifting (BEPS) Project, regarding hybrid mismatches, treaty abuse, artificial avoidance of permanent establishment status and dispute resolution of international tax disputes.