The Multilateral Instrument (MLI) and Transfer Pricing Articles uri icon

authors

  • NAVARRO IBARROLA, AITOR

publication date

  • October 2021

start page

  • 803

end page

  • 817

issue

  • 10

volume

  • 49

International Standard Serial Number (ISSN)

  • 0165-2826

Electronic International Standard Serial Number (EISSN)

  • 1875-8347

abstract

  • The Multilateral Instrument (MLI) has a relevant impact on tax treaty measures concerning transfer pricing and the arm"s length principle (ALP). This article examines the incidence of five MLI provisions on transfer pricing that pose significantly interrelated issues, specifically, the
    saving clause of Article 11(1), the preamble enclosed in Article 6(1) expressing the will to eliminate double taxation without creating opportunities for reduced taxation through tax evasion or avoidance enshrined in the principal purpose test of Article 7(1), the corresponding adjustment provision of Article 17(1), and the mutual agreement provisions envisaged in Article 16

subjects

  • Law

keywords

  • mli, multilateral instrument, tax treaties, transfer pricing, arm’s length principle, abuse, corresponding adjustments, map