El convenio multilateral y las medidas para evitar la utilización abusiva de los convenios para evitar la doble imposición

Abstract

On 24 November 2016, OECD published the Multilateral Convention to implement tax treaty related measures to prevent the base erosion and profit shifting. The execution of the Multilateral Convention, which has been scheduled early in June 2017, will allow Contracting Jurisdictions to a rapid and coordinated implementation of the measures addressed by the BEPS Project in connection with the scope of application of tax treaties. In particular, the section III of the Multilateral Convention has been developed for the purposes of implementing the anti-abuse measures analyzed in the course of the work on BEPs which are aimed at avoiding the abuse of treaty provisions and the treaty shopping strategies, being such measures reflected in Action 6 of Project BEPS. Of the measures set out in the Multilateral Convention, the inclusion of a general anti-abuse rule based on the principal purposes of the transaction or arrangement and a limitation-on-benefits provision shall be specially underlined