documento electrónico

Inglés

Documentos de Trabajo - CIAT

2026

40 p

1. Introduction: the UTPR as a Stress Test for the Treaty System 2. From the Undertaxed Payments Rule to the Undertaxed Profits Rule 3. The Normative Architecture of the UTPR within the GloBE System 4. Material Scope and the Article 2 Challenge 5. The State of International Scholarship: Four Main Positions 6. Conflict with Article 7: Business Profits and Permanent Establishments 12 7. Formulaic Allocation and the Displacement of the Separate-Entity Approach 8. The Arm’s Length Principle and Article 9 9. Article 10(5), Article 21 and Undistributed Profits 10. Article 23 and the Risk of Double or Multiple Taxation 11. Non-Discrimination and Article 24: the Residence Trap 12. Saving Clauses, CFC Rules and the Limits of the Analogy with the IIR 13. Treaty Override, the Vienna Convention and the Need for Treaty Amendment 14. Geopolitical Perspective: the United States, the G7 and Side-by-Side 15. The European Judicial Front: the Belgian Preliminary Reference before the CJEU 16. The “Domino Effect” of the Belgian Litigation: Risk of Asymmetric Fracture within the Inclusive Framework