Parada, L (2021) Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment. Intertax, 49 (10). pp. 786-802. ISSN 0165-2826
Abstract
This article argues that despite its apparent success as a political instrument to achieve global coordination, and particularly referred to hybrid entity mismatches, the multilateral instrument (MLI) has failed. Most notably, the MLI has been incapable of keeping cohesion with the main object and purpose of tax treaties, reinforcing also an unequal distribution of taxing powers between residence and source states. In light of the above, this article explores some prospective alternatives that could not only help with restoring cohesion and equality within tax treaties, but also add certainty and simplicity to the interpretation of the MLI and the issues related to hybrid entity mismatches.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2021 Kluwer Law International BV, The Netherlands. This is an author produced version of a paper published in Intertax. Uploaded in accordance with the publisher's self-archiving policy. |
Keywords: | Hybrid entity mismatches, hybrid entities, transparent entities, MLI, BEPS, multilateral instruments, coordination of entities, saving clause, beneficial owner, entity classification. |
Dates: |
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Institution: | The University of Leeds |
Academic Units: | The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds) |
Depositing User: | Symplectic Publications |
Date Deposited: | 25 Oct 2022 15:23 |
Last Modified: | 28 Oct 2022 15:28 |
Status: | Published |
Publisher: | Kluwer Law International BV |
Identification Number: | 10.54648/taxi2021085 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:192409 |