ARTICLE · 20 JULY 2018

BEPS – Convenio Multilateral

Perez Llorca

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El pasado 22 de marzo quedó depositado el quinto instrumento de ratificación del Convenio Multilateral para Implementar las Medidas Relacionadas con BEPS en el marco de los CDIs ("MLI") ...

SpainTax

Ignacio Pascual

El pasado 22 de marzo quedó depositado el quinto instrumento de ratificación del Convenio Multilateral para Implementar las Medidas Relacionadas con BEPS en el marco de los CDIs ("MLI"), de forma que el mismo entrará en vigor el próximo 1 de julio de 2018. Este Convenio Multilateral permite incorporar los resultados de BEPS (fundamentalmente: Acciones 2, instrumentos híbridos; 6, anti-abuso de tratados; 7, establecimiento permanente y; 14, solución de controversias) en los CDIs bilaterales actualmente vigentes sin necesidad de un proceso individualizado de renegociación. No obstante, las medidas BEPS se incorporarán únicamente en aquellos convenios bilaterales firmados entre países que hayan ratificado el Convenio Multilateral y que expresamente hayan seleccionado dicho CDI para ser objeto de modificación automática.

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