<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2183-9522</journal-id>
<journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Internacional CONSINTER de Direito]]></abbrev-journal-title>
<issn>2183-9522</issn>
<publisher>
<publisher-name><![CDATA[Editorial Juruá]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2183-95222020000100219</article-id>
<article-id pub-id-type="doi">10.19135/revista.consinter.00010.10</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[LAS EMPRESAS MULTINACIONES EN EL MARCO DE LA ACCIÓN 15 DE BEPS]]></article-title>
<article-title xml:lang="en"><![CDATA[MULTINATIONAL CORPORATIONS IN THE FRAMEWORK OF ACTION 15 OF BEPS.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cipriani]]></surname>
<given-names><![CDATA[Elva Felicia Reátegui]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A">
<institution><![CDATA[,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>30</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>30</day>
<month>06</month>
<year>2020</year>
</pub-date>
<numero>10</numero>
<fpage>219</fpage>
<lpage>242</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2183-95222020000100219&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2183-95222020000100219&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2183-95222020000100219&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las empresas multinacionales deben tener en cuenta que en el plano de la fiscalidad internacional se ha dado un paso firme con la reciente firma del Instrumento Multilateral -IML - para evitar la elusión de impuestos a través de la modificación los convenios fiscales. Este Convenio ya en vigor, fue firmado el 7.06.2017 en París por 76 jurisdicciones, incluida España y modifica de aprox. 1.105 convenios fiscales para evitar la doble imposición - CDIs - de una forma sincronizada, rápida y eficaz. El IML es parte del trabajo impulsado por la OCDE4 a petición del G-20 en el que se determina un Plan con 15 acciones a seguir para evitar el BEPS (Base Erosion and Profit Shifting). Dicho instrumento es una revolución para la fiscalidad internacional que estuvo orientada a la prevención de la doble imposición y pasa a luchar contra la doble no imposición o abuso de tratados al poner freno a la elusión fiscal planificada agresivamente que realizan las empresas multinacionales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Multinational corporations should keep in mind that in the international taxation area a firm step has been taken with the recent signing of the Multilateral Instrument - IML - to avoid tax avoidance through the modification of tax agreements. This agreement already in force, was signed on June 7, 2017 in Paris by 76 jurisdictions, including Spain and modifies from approx. 1.105 tax agreements to avoid double taxation - CDIs - in a synchronized, fast and efficient way. The IML is part of the dissertation promoted by the OECD 5 at the request of the G-20 in which a Plan with 15 actions to be followed is determined to avoid the BEPS (Base Erosion and Profit Shifting). This instrument is a revolution for international taxation that was aimed at the prevention of double taxation and goes on to fight against double taxation or abuse of treaties by curbing the aggressively planned tax avoidance that multinational corporations carry out.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Convenio multilateral que modifica los convenios fiscales para evitar la erosión de la base y el traslado de beneficios]]></kwd>
<kwd lng="es"><![CDATA[Plan de Acción BEPS]]></kwd>
<kwd lng="es"><![CDATA[abuso de tratados]]></kwd>
<kwd lng="es"><![CDATA[elusión fiscal]]></kwd>
<kwd lng="es"><![CDATA[convenio para evitar la doble imposición]]></kwd>
<kwd lng="es"><![CDATA[multinacionales.]]></kwd>
<kwd lng="en"><![CDATA[Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shiffting]]></kwd>
<kwd lng="en"><![CDATA[BEPS Action Plan]]></kwd>
<kwd lng="en"><![CDATA[treaty abuse]]></kwd>
<kwd lng="en"><![CDATA[tax avoidance]]></kwd>
<kwd lng="en"><![CDATA[agreement to avoid double taxation]]></kwd>
<kwd lng="en"><![CDATA[multinational corporations]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALARCÓN GARCÍA]]></surname>
<given-names><![CDATA[Gloria]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Soft Law y nuestro sistema de fuentes]]></article-title>
<source><![CDATA[Tratado sobre la Ley General Tributaria, Homenaje a Álvaro Rodríguez Bereijo]]></source>
<year>2010</year>
<volume>v. 1</volume>
<page-range>p. 271-98</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALONSO GARCÍA]]></surname>
<given-names><![CDATA[Ricardo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El soft Law comunitario]]></article-title>
<source><![CDATA[Revista de Administración Pública]]></source>
<year>2001</year>
<numero>n. 154</numero>
<issue>n. 154</issue>
<page-range>p. 63-94</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEPC]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<source><![CDATA[El Régimen Jurídico de Transparencia Fiscal Internacional]]></source>
<year>2005</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Instituto de Estudios Fiscales]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Régimen antielusivo de transparencia fiscal internacional]]></article-title>
<source><![CDATA[Fiscalidad Internacional]]></source>
<year>2015</year>
<edition>6ª edición</edition>
<page-range>p. 1255-342</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Denkavit International BV &amp; Denkavit France SARL, As. C-170/05 límites a comunitarios a la tributación de los dividendos en el Estado de la fuente]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2014</year>
<numero>n. 152</numero>
<issue>n. 152</issue>
<page-range>p. 190-5</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. IEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Planificación fiscal internacional a través de sociedades holding]]></article-title>
<source><![CDATA[Documentos - Instituto de Estudios Fiscales]]></source>
<year>2006</year>
<numero>n. 24</numero>
<issue>n. 24</issue>
<page-range>p. 5-37</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. IEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La relevancia de los convenios de doble imposición internacional para determinar el incumplimiento de las libertades comunitarias por el estado de la fuente]]></article-title>
<source><![CDATA[Quincena Fiscal]]></source>
<year>2008</year>
<numero>n. 9</numero>
<issue>n. 9</issue>
<page-range>p. 11-35</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ]]></surname>
<given-names><![CDATA[CID]]></given-names>
</name>
<name>
<surname><![CDATA[Manuel]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[STJCE 19.3.2004, &#8220;Hughes de Lasteyrie du Saillant, As. C - 9/02 límites comunitarios al establecimiento de tributos vinculados al traslado de residencia fiscal a otros estados miembros]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2006</year>
<numero>n. 120</numero>
<issue>n. 120</issue>
<page-range>p. 205-11</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. IEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ALMUDÍ CID]]></surname>
<given-names><![CDATA[José Manuel]]></given-names>
</name>
<name>
<surname><![CDATA[SERRANO ANTÓN]]></surname>
<given-names><![CDATA[Fernando,]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Doble imposición económica internacional y Derecho comunitario, repercusión de la jurisprudencia del Tribunal de Justicia de las Comunidades Europeas en el ordenamiento español (I y II)]]></article-title>
<source><![CDATA[Quincena fiscal]]></source>
<year>2002</year>
<numero>n. 18 y n. 19</numero>
<issue>n. 18 y n. 19</issue>
<page-range>p. 11-19 y p. 7-18</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[AULT]]></surname>
<given-names><![CDATA[Hugh.J.]]></given-names>
</name>
<name>
<surname><![CDATA[SCHÖN]]></surname>
<given-names><![CDATA[Wolfang.]]></given-names>
</name>
<name>
<surname><![CDATA[Shay]]></surname>
<given-names><![CDATA[Stephen]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Base Erosion and Profit Shifting, A Road-map for Reform]]></article-title>
<source><![CDATA[]]></source>
<year>2014</year>
<publisher-loc><![CDATA[Boston ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Boston Collegue Law]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[BAKER]]></surname>
<given-names><![CDATA[Philip]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Proposed OECD Multilateral Instrument Amending Tax Treaties]]></article-title>
<source><![CDATA[British Tax Review]]></source>
<year>2016</year>
<page-range>p. 454-65</page-range><publisher-name><![CDATA[Ed. Editores Sweet &amp; Maxwell]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[BRAUNER]]></surname>
<given-names><![CDATA[Yariv]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What the BEPS]]></article-title>
<source><![CDATA[Taxation Transnational Commons]]></source>
<year>2014</year>
<publisher-name><![CDATA[University of Florida Levin Collegue of Law]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[BRAVO]]></surname>
<given-names><![CDATA[Nathaly]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Multilateral Tax Instrument and Its Relationship with Tax Treaties]]></article-title>
<source><![CDATA[Worl Tax Journal]]></source>
<year>2016</year>
<numero>n. 3</numero>
<issue>n. 3</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[BROOKS]]></surname>
<given-names><![CDATA[Kim]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The potential of Multilaeral Tax Treaties]]></article-title>
<source><![CDATA[Tax Treaties, Building Bridges Between Law and Economics]]></source>
<year>2010</year>
<publisher-loc><![CDATA[Amsterdam ]]></publisher-loc>
<publisher-name><![CDATA[IBFD]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[BÚHLER]]></surname>
<given-names><![CDATA[Ottmar]]></given-names>
</name>
</person-group>
<source><![CDATA[Principios de Derecho Internacional Tributario]]></source>
<year>1968</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Editorial de Derecho Financiero]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[UCHANAN]]></surname>
<given-names><![CDATA[Alen]]></given-names>
</name>
<name>
<surname><![CDATA[KEOHANE]]></surname>
<given-names><![CDATA[Robert,]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The legitimacy of Global Governance Institutions]]></article-title>
<source><![CDATA[Normative and Empirical Evaluation of Global Governance]]></source>
<year>2006</year>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CALDERON CARRERO]]></surname>
<given-names><![CDATA[José Manuel]]></given-names>
</name>
<name>
<surname><![CDATA[QUINTAS SEARA]]></surname>
<given-names><![CDATA[Alberto]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Una aproximación al concepto de &#8220;planificación fiscal agresiva]]></article-title>
<source><![CDATA[Análisis Tributario]]></source>
<year>2016</year>
<numero>n. 337 y n. 338</numero>
<issue>n. 337 y n. 338</issue>
<page-range>p. 14-24 / 11-20</page-range><publisher-name><![CDATA[Ed. Asesoramiento y Análisis Laborales S.L]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CALDERON CARRERO]]></surname>
<given-names><![CDATA[José Manuel]]></given-names>
</name>
<name>
<surname><![CDATA[MARTIN JIMÉNEZ]]></surname>
<given-names><![CDATA[Adolfo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La Directiva UE 2016/1164 contra las prácticas de elusión fiscal que inciden en el mercado interior ¿El principio del final de un IS nacional o una pieza más de descoordinación en el nuevo orden post-BEPS?]]></article-title>
<source><![CDATA[Revista de contabilidad y tributación]]></source>
<year>2017</year>
<numero>n. 407</numero>
<issue>n. 407</issue>
<page-range>p. 5-56</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CARBAJO VASCO]]></surname>
<given-names><![CDATA[Domingo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El plan de acción de la iniciativa BEPS. Una perspectiva empresarial]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2015</year>
<numero>n. 154</numero>
<issue>n. 154</issue>
<page-range>p. 49-67</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Instituto de Estudios Fiscales]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CARBAJO VASCO]]></surname>
<given-names><![CDATA[Domingo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Nuevo Orden Fiscal Internacional tras la BEPS y su plan de acción]]></article-title>
<source><![CDATA[Manual de Fiscalidad Internacional]]></source>
<year>2016</year>
<volume>v.II</volume>
<edition>4ta. Edición</edition>
<page-range>p. 1699-720</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. IEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CARMONA FERNÁNDEZ]]></surname>
<given-names><![CDATA[Néstor]]></given-names>
</name>
</person-group>
<source><![CDATA[Convenios Fiscales Internacionales y Fiscalidad de la Unión Europea]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Wolters Kluwer]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CARMONA FERNÁNDEZ]]></surname>
<given-names><![CDATA[Néstor]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La noción de establecimiento permanente en los tribunales, las estructuras operativas mediante filiales comisionistas]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2012</year>
<numero>n. 145</numero>
<issue>n. 145</issue>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. IEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CONFEDERATION FISCALE]]></surname>
<given-names><![CDATA[EUROPEENNE]]></given-names>
</name>
</person-group>
<source><![CDATA[Opinion Statement FC 15/2014 on developing a multilateral instrument to modify bilateral tax treaty (BEPS ACTION 15)]]></source>
<year></year>
<publisher-loc><![CDATA[Bruselas ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CFE]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[CONVENCIÓN DE VIENA SOBRE EL DERECHO DE LOS]]></surname>
<given-names><![CDATA[TRATADOS]]></given-names>
</name>
</person-group>
<source><![CDATA[]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ESCARIO]]></surname>
<given-names><![CDATA[José Luis]]></given-names>
</name>
</person-group>
<source><![CDATA[Paraísos fiscales. Los agujeros negros de la economía globalizada,]]></source>
<year>2011</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. La Catarata-Fundación Alternativas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ESCRIBANO LÓPEZ]]></surname>
<given-names><![CDATA[Francisco]]></given-names>
</name>
</person-group>
<source><![CDATA[Configuración jurídica del deber de contribuir]]></source>
<year>1988</year>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Perfiles constitucionales]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[FALCON Y TELLA]]></surname>
<given-names><![CDATA[Ramón]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Transparencia Fiscal internacional, subcapitalización y convenios de doble imposición]]></article-title>
<source><![CDATA[Quincena Fiscal]]></source>
<year>1997</year>
<numero>n. 16</numero>
<issue>n. 16</issue>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Thomson Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[FERRERAS]]></surname>
<given-names><![CDATA[GUTIÉRREZ]]></given-names>
</name>
<name>
<surname><![CDATA[Alberto]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La Era Post BEPS, El Instrumento Multilateral y el Foro Inclusivo del paquete BEPS]]></article-title>
<source><![CDATA[El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS), g-20, OCDE y Unión Europea.]]></source>
<year>2017</year>
<page-range>p. 459-74</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[GALBRAITH]]></surname>
<given-names><![CDATA[J.K.]]></given-names>
</name>
</person-group>
<source><![CDATA[La Era de la Incertidumbre]]></source>
<year>1981</year>
<publisher-loc><![CDATA[Barcelona ]]></publisher-loc>
<publisher-name><![CDATA[Plaza &amp; Janés Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[GARCÍA ANTÓN]]></surname>
<given-names><![CDATA[Ricardo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The 21st Century Multilateralism in International Taxation, the Emperor´s New Clothes?]]></article-title>
<source><![CDATA[World Tax Journal]]></source>
<year>2016</year>
<volume>v. 8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>p. 162 y ss</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[GARCÍA]]></surname>
<given-names><![CDATA[BUENO]]></given-names>
</name>
<name>
<surname><![CDATA[César]]></surname>
<given-names><![CDATA[Marco]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Derecho Tributario Nacional frente a Normativa Internacional Fiscal]]></article-title>
<source><![CDATA[El Soft Law]]></source>
<year></year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Instituto de Investigaciones Jurídicas de la UNAM]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[GARDÉ GARDÉ]]></surname>
<given-names><![CDATA[María José]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Proyecto BEPS]]></article-title>
<source><![CDATA[Boletín Económico-ICE]]></source>
<year>2016</year>
<numero>n. 3071</numero>
<issue>n. 3071</issue>
<page-range>p. 39-46</page-range><publisher-loc><![CDATA[Alicante ]]></publisher-loc>
<publisher-name><![CDATA[Universidad de Alicante]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[GONZALEZ DE FRUTOS]]></surname>
<given-names><![CDATA[Ubaldo]]></given-names>
</name>
</person-group>
<source><![CDATA[Logros y resultados del Plan de Acción BEPS]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[Ed. OCDE]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[JIMÉNEZ-VALLADOLID DE HOTELLERIE-FALLOIS]]></surname>
<given-names><![CDATA[Domingo Jesús]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluando BEPS¿es necesario un cambio de paradigma en la fiscalidad internacional?]]></article-title>
<source><![CDATA[Documentos-IEF]]></source>
<year>2016</year>
<numero>n. 15</numero>
<issue>n. 15</issue>
<page-range>81-90</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LAMPREAVE MÁRQUEZ]]></surname>
<given-names><![CDATA[Patricia]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El soft law y sus implicancias en la política fiscal]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2011</year>
<numero>n. Extra 5</numero>
<issue>n. Extra 5</issue>
<page-range>p.3-15</page-range><publisher-loc><![CDATA[Madrid, ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ ESPADAFOR]]></surname>
<given-names><![CDATA[Carlos María]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Alcance del deber general de colaboración entre estados en la lucha contra el fraude fiscal]]></article-title>
<source><![CDATA[Revista Española de Derecho Financiero]]></source>
<year>2017</year>
<numero>n. 173</numero>
<issue>n. 173</issue>
<page-range>p. 165-91</page-range><publisher-loc><![CDATA[Madrid, ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ ESPADAFOR]]></surname>
<given-names><![CDATA[Carlos María]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La construcción del Derecho Internacional Tributario]]></article-title>
<source><![CDATA[Crónica Tributaria]]></source>
<year>2016</year>
<numero>n. 160</numero>
<issue>n. 160</issue>
<page-range>p. 95-124</page-range><publisher-loc><![CDATA[Madrid, ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ ESPADAFOR]]></surname>
<given-names><![CDATA[C.M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La necesidad de concreción de los Principios Materiales de Justicia Tributaria en el Tratado de Funcionamiento de la Unión Europea]]></article-title>
<source><![CDATA[Revista de contabilidad y tributación]]></source>
<year>2013</year>
<numero>n. 361</numero>
<issue>n. 361</issue>
<page-range>p. 85-124</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ MARTIN]]></surname>
<given-names><![CDATA[Ana Gemma]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aplicación de tratados sucesivos concernientes a la misma materia. Análisis del artículo 30 de la Convención de Viena sobre Derechos de los Tratados]]></article-title>
<source><![CDATA[Anuario Colombiano de Derecho Internacional]]></source>
<year>2017</year>
<volume>Vol. Extra 10</volume>
<page-range>p. 51-84</page-range><publisher-name><![CDATA[Ed. Universidad del Rosario Bogotá]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ MARTIN]]></surname>
<given-names><![CDATA[Ana Gemma]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Conflicto entre tratados. ¿Tempestad o calma en el Derecho del Mar]]></article-title>
<source><![CDATA[Revista Foro]]></source>
<year>2006</year>
<page-range>p. 241-78</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Nueva Época]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ MARTIN]]></surname>
<given-names><![CDATA[Ana Gemma]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El derecho internacional en el marco de una sociedad globalizada, Tendencias y perspectivas]]></article-title>
<source><![CDATA[Revista Española de Relaciones Internacionales]]></source>
<year>2009</year>
<numero>n. 1</numero>
<issue>n. 1</issue>
<page-range>p. 13-47</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[LÓPEZ MARTIN]]></surname>
<given-names><![CDATA[Ana Gemma]]></given-names>
</name>
</person-group>
<source><![CDATA[La Codificación del Derecho Internacional en el umbral del Siglo XXI. Luces y Sombras en la labor de la CDI]]></source>
<year></year>
<page-range>p. 29</page-range><publisher-name><![CDATA[e-prints complutense]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[MALHERBE]]></surname>
<given-names><![CDATA[Jackes]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Acción internacional contra la erosión de la base y el traslado de beneficios (Base Erosion and Profit Shifting-BEPS) y medidas anti-abuso]]></article-title>
<source><![CDATA[Boletín Informativo]]></source>
<year>2014</year>
<volume>v. I</volume>
<numero>No. 4</numero>
<issue>No. 4</issue>
<page-range>p. 20-23 y 24</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[MARTIN JIMÉNEZ]]></surname>
<given-names><![CDATA[Adolfo Martín]]></given-names>
</name>
<name>
<surname><![CDATA[CALDERON CARRERO]]></surname>
<given-names><![CDATA[José Manuel]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Plan de Acción de la OCDE para eliminar la erosión de las bases imponibles y el traslado de beneficios a otras jurisdicciones (&#8220;BEPS&#8221;), ¿El final, el principio del final o el final del principio]]></article-title>
<source><![CDATA[Quincena Fiscal Aranzadi]]></source>
<year>2014</year>
<numero>n. 1-2</numero>
<issue>n. 1-2</issue>
<page-range>p. 87-115</page-range><publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[MARTÍNEZ LAGO]]></surname>
<given-names><![CDATA[Miguel Ángel]]></given-names>
</name>
<name>
<surname><![CDATA[GARCÍA DE LA MORA]]></surname>
<given-names><![CDATA[Leonardo]]></given-names>
</name>
<name>
<surname><![CDATA[ALMUDÍ CID]]></surname>
<given-names><![CDATA[José Manuel]]></given-names>
</name>
</person-group>
<source><![CDATA[Lecciones de Derecho Financiero y Tributario]]></source>
<year>2016</year>
<edition>12ª Edición</edition>
<publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Iustel]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<source><![CDATA[Action plan on Base Erosion and Profit Shifting]]></source>
<year>2013</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="">
<source><![CDATA[Acuerdo Multilateral entre Autoridades Competentes sobre intercambio de información de cuentas financieras]]></source>
<year>1988</year>
<publisher-loc><![CDATA[Estrasburgo ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="">
<source><![CDATA[Acuerdo Multilateral entre Autoridades Competentes sobre intercambio automático de información de cuentas financieras]]></source>
<year>29.1</year>
<month>0.</month>
<day>20</day>
<publisher-loc><![CDATA[Berlín ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="book">
<source><![CDATA[Adressing Base Erosion and Profit Sifting]]></source>
<year>2013</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="book">
<source><![CDATA[Adressing Tax Challengues of the Digital Economy]]></source>
<year>2014</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE, 2014 Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="book">
<source><![CDATA[Background Brief. Inclusive Framework on BEPS]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OECD Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="book">
<source><![CDATA[BEPS Project Explanatory Statement]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[2015 Final Reports]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="book">
<source><![CDATA[Clarification on the Application of the Permanent Establishment definition in E-Commerce]]></source>
<year>2000</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[OCDE / CONSEJO DE]]></surname>
<given-names><![CDATA[EUROPA]]></given-names>
</name>
</person-group>
<source><![CDATA[Convención Multilateral sobre Asistencia Administrativa Mutua en Materia Fiscal]]></source>
<year>25.0</year>
<month>1.</month>
<day>19</day>
<publisher-loc><![CDATA[Estrasburgo ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="book">
<source><![CDATA[Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report,]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="book">
<source><![CDATA[Diseñar normas de transparencia fiscal internacional eficaces Acción 3 - Informe final 2015,]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="">
<source><![CDATA[Double Taxation Conventions and the Use of conduit Companies]]></source>
<year>1986</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="">
<source><![CDATA[Explanatory statement to the Multilateral Convention to implement Tax Treaty related measures to prevent Base Erosion and Profit Shifting]]></source>
<year>2017</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="book">
<source><![CDATA[Informes Finales 2015, Proyecto OCDE / G20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios,]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="book">
<source><![CDATA[Informes Finales 2015, Resumen Informativo, Proyecto OCDE/G20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="book">
<source><![CDATA[Informes Finales 2015, Resumenes, Proyecto OCDE/G20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="book">
<source><![CDATA[Final Report Action 1Adressing Tax Challengues of the Digital Economy]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="book">
<source><![CDATA[Hacer más efectivos los mecanismos de resolución de controversias, Acción 14 - Informe final 2015]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="book">
<source><![CDATA[Hybrid Mismatch Arrangements, Tax Policiy and compliance Issues]]></source>
<year>2012</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publising]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="book">
<source><![CDATA[Impedir la utilización abusiva de Convenios Fiscales, Acción 6 - Informe final 2015]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="book">
<source><![CDATA[Impedir la exclusión fraudulenta del status de establecimiento permanente, Acción 7 - Informe final 2015]]></source>
<year>2016</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="book">
<source><![CDATA[Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention]]></source>
<year>2002</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OECD Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="book">
<source><![CDATA[Model Tax Convention on Income and on Capital]]></source>
<year>2014</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OECD Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="book">
<source><![CDATA[OECD/G20 Base Erosion and Profit Shifting Project]]></source>
<year>2015</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OCDE Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<article-title xml:lang=""><![CDATA[Multilateral convention to implement Tax Treaty related measures to prevent base erosion and profit shifting]]></article-title>
<source><![CDATA[Functioning under Public International Law]]></source>
<year>2017</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="">
<source><![CDATA[Multilateral convention to implement Tax Treaty related measures to prevent base erosion and profit shifting, Applying the Multilateral Instrument, Step-by-Step]]></source>
<year>2017</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="">
<source><![CDATA[Tax Certainty, IMF/OECD Report for the G20 Finance Ministers]]></source>
<year>2017</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[PALAO TABOADA]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El abuso del derecho en materia tributaria en el Derecho comunitario europeo]]></article-title>
<source><![CDATA[Revista española de derecho europeo]]></source>
<year>2017</year>
<numero>n. 61</numero>
<issue>n. 61</issue>
<page-range>p. 13-61</page-range><publisher-loc><![CDATA[Madrid, ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B74">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[PATÓN GARCIA]]></surname>
<given-names><![CDATA[Gemma]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Panorama Post-BEPS una apuesta por la superación de los retos en la ejecución]]></article-title>
<source><![CDATA[Revista de contabilidad y tributación]]></source>
<year>2016</year>
<numero>n. 399</numero>
<issue>n. 399</issue>
<page-range>p. 85-118</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B75">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[PATÓN GARCIA]]></surname>
<given-names><![CDATA[Gemma]]></given-names>
</name>
</person-group>
<source><![CDATA[Desafíos y primeros avances del proyecto BEPS en Latinoamérica]]></source>
<year>2016</year>
<publisher-loc><![CDATA[Lima ]]></publisher-loc>
<publisher-name><![CDATA[Ed.Thomson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B76">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[PÉREZ GARCÍA]]></surname>
<given-names><![CDATA[Pablo Andrés]]></given-names>
</name>
<name>
<surname><![CDATA[MUNEVAR]]></surname>
<given-names><![CDATA[Oscar]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La Acción 15 de BEPS ¿Una medida acertada y jurídicamente viable?]]></article-title>
<source><![CDATA[Revista Impuestos]]></source>
<year>2016</year>
<numero>n. 193</numero>
<issue>n. 193</issue>
<page-range>p. 28-31</page-range><publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B77">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[PISTONE]]></surname>
<given-names><![CDATA[Pasquale]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La planificación fiscal agresiva y las categorías conceptuales del derecho tributario global]]></article-title>
<source><![CDATA[Revista Española de Derecho Financiero]]></source>
<year>2016</year>
<numero>n. 170</numero>
<issue>n. 170</issue>
<page-range>p. 109-51</page-range><publisher-loc><![CDATA[Madrid, ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Civitas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B78">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[RIBES RIBES]]></surname>
<given-names><![CDATA[Aurora]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reflexiones acerca de un futuro convenio multilateral en el ámbito de la Unión Europea]]></article-title>
<source><![CDATA[Memorias XXVIII Jornadas Latinoamericanas de Derecho Tributario]]></source>
<year>2015</year>
<page-range>p. 1045-56</page-range><publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Instituto Latinoamericano de Derecho Tributario]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B79">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[RIBES RIBES]]></surname>
<given-names><![CDATA[Aurora]]></given-names>
</name>
</person-group>
<source><![CDATA[Convenios para evitar la doble imposición, interpretación, procedimiento amistoso y Arbitraje]]></source>
<year>2003</year>
<publisher-name><![CDATA[Editoriales de Derecho Reunidos]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B80">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[RING]]></surname>
<given-names><![CDATA[Diane]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Prospects for a Multilateral Tax Treaty]]></article-title>
<source><![CDATA[Brooklyn Journal of Inernational Law]]></source>
<year>2001</year>
<volume>v. 26</volume>
<numero>n. 4</numero>
<issue>n. 4</issue>
<publisher-loc><![CDATA[Broklyn ]]></publisher-loc>
<publisher-name><![CDATA[Brooklyn Law School]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B81">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[SCHWARZ]]></surname>
<given-names><![CDATA[Jonathan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Multilateral Tax Treaty, if we build, will the come]]></article-title>
<source><![CDATA[Kluwer International Tax Blog]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B82">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[SCHWARZ]]></surname>
<given-names><![CDATA[Jonathan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The BEPS MLI - Artificial Intelligence Needed]]></article-title>
<source><![CDATA[Kluwer International Tax Blog]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B83">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[SERRANO ANTON]]></surname>
<given-names><![CDATA[Fernando]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La influencia del Plan de Acción BEPS en la tributación española, impacto en la normativa, incremento de la litigiosidad y el papel de los tribunales]]></article-title>
<source><![CDATA[Revista de contabilidad y tributación]]></source>
<year>2015</year>
<numero>n. 391</numero>
<issue>n. 391</issue>
<page-range>p. 77-110</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. CEF]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B84">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[SERRANO ANTON]]></surname>
<given-names><![CDATA[Fernando]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La era post beps o la ejecución de su plan de acción, convenio multilateral vs. implementación unilateral]]></article-title>
<source><![CDATA[Quincena Fiscal]]></source>
<year>2016</year>
<numero>n. 12</numero>
<issue>n. 12</issue>
<page-range>p. 129-64</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B85">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[TEIJEIRO]]></surname>
<given-names><![CDATA[Guillermo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[MLI minimum standards on treaty shopping and mutual agreement procedure. LATAM countries´ position]]></article-title>
<source><![CDATA[Kluwer International Tax Blog]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B86">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[TEIJEIRO]]></surname>
<given-names><![CDATA[Guillermo]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[BEPS Project at half way - Entering the implementation stage]]></article-title>
<source><![CDATA[Kluwer International Tax Blog]]></source>
<year></year>
</nlm-citation>
</ref>
<ref id="B87">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[TING]]></surname>
<given-names><![CDATA[Anthony]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Politics of BEPS - Apple´s International Tax Structure and the US attitude towards BEPS]]></article-title>
<source><![CDATA[Bulletin for International Taxation]]></source>
<year>2015</year>
<volume>v. 69</volume>
<page-range>p.415</page-range><publisher-loc><![CDATA[Amsterdam ]]></publisher-loc>
<publisher-name><![CDATA[IBFD]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B88">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[VAN DEN HURK]]></surname>
<given-names><![CDATA[Hans]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Starbucks contra el pueblo]]></article-title>
<source><![CDATA[Nueva Fiscalidad]]></source>
<year>2014</year>
<numero>n. 2</numero>
<issue>n. 2</issue>
<page-range>p. 9-39</page-range><publisher-name><![CDATA[Ed. Dykinson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B89">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[VOGEL]]></surname>
<given-names><![CDATA[Klaus]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Double Tax Treaties and Their Interpretation]]></article-title>
<source><![CDATA[International Tax Bussines Lawyer]]></source>
<year>1986</year>
<volume>v. 4</volume>
<numero>n.1</numero>
<issue>n.1</issue>
</nlm-citation>
</ref>
<ref id="B90">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[ZORNOZA PÉREZ]]></surname>
<given-names><![CDATA[Juan]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El Convenio multilateral, un análisis preliminar]]></article-title>
<source><![CDATA[El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS), g-20, OCDE y Unión Europea.]]></source>
<year>2017</year>
<page-range>p. 475-512</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Aranzadi]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
