Descifrando el cambio de política fiscal internacional de Estados Unidos pos-Trump 2.0 (2025): ¿hacia un recalibrado del sistema fiscal internacional pos-BEPS? (I)
DOI:
https://doi.org/10.51302/rcyt.2025.24865Palabras clave:
fiscalidad internacional, reforma fiscal americana, tributación global mínima, tributación de multinacionalesResumen
Este trabajo examina el giro en la política fiscal internacional de Estados Unidos tras el inicio del segundo mandato del presidente Trump en 2025. A través de diversas órdenes ejecutivas y reformas legislativas, la nueva Administración ha cuestionado el marco multilateral de cooperación fiscal articulado por la OCDE en relación con el desarrollo del acuerdo fiscal global de 2021 (BEPS 2.0), especialmente en lo relativo a la tributación mínima global (Pilar 2) y a los impuestos sobre servicios digitales.
El artículo analiza en detalle la desvinculación formal de Estados Unidos del referido acuerdo fiscal global (BEPS 2.0), la reconfiguración del marco americano de imposición corporativa (GILTI, FDII, BEAT) y el desarrollo de una estrategia de negociación bilateral con otros países, que incluye medidas arancelarias y fiscales con potencial efecto retaliatorio.
Descargas
Citas
Ackley, K. (3 de abril de 2025). Business Groups Warn About New Tariffs Unveiled By Trump. Bloomberg Tax.
Alepin, B. (28 de marzo de 2025). US-Canada Tariff Threats Diplomacy Despite Small Numbers. Bloomberg Tax.
Alexander, K., Calloud, A., Snel, J., Kroll, E. y Davenport, H. (1 de abril de 2025). Navigating the Digital Tax Landscape. Baker & McKenzie.
Arandi, L. y Yu, C. (4 de abril de 2025). Trump’s Tariffs Pose New Dangers for Mergers and Acquisitions. Bloomberg Law.
Avi-Yonah, R. (25 de abril de 2025). Why the IRS Restart Transfer Pricing Litigation? TNI.
Bhatt, A. (10 de septiembre de 2025). Can the dragon, elephant, and bear dance together? PIIE Insider.
Bhatt, A. (3 de abril de 2025). PIIE experts react to Trump’s tariffs. PIIE.
Bhatt, A. (junio 2025). Everything happens so much. Insider Exclusive PIIE.
Blanchard, K. (21 de octubre de 2025). Apples and Oranges: Why FTCs under GILTI and Pillar 2 are Not Comparable. TNI.
Blanchard, K. (9 de septiembre de 2025). The Side-by-Side Approach to Pillar 2: a Win-Win proposition. TNI.
Blanchard, O. y Pisani-Ferry, J. (6 de marzo de 2025). Mantaining Progress in a Post-American World. PIIE.
Bray, R., Brown, M. y Rego, J. (24 de junio de 2025). Revenge Tax Scrapped: What the G7 Agreement Could Mean for US Taxpayers. TNI.
Brooks, E., Allen, M., Leiter, S. y Jacob, F. (February 28 de febrero de 2025). Trump Revives and Expands the Battle Over Digital Services Taxes. Skadden.
Bunn, D. (21 de marzo de 2025). Trump Must Approach Global Tax Deal With Scalpels, Not Buzzsaws. Bloomberg Tax.
Bunn, D. (23 de septiembre de 2025). US Competitiveness and Tax Certainty Offers EU a Growth Model. Bloomberg Tax.
Burgues, R. (31 de marzo de 2025). The Impossible Trinity at the Heart of Tariffs. Bloomberg Tax.
Carvalho, D. (8 de septiembre de 2025). Lula, Xi Decry Tariffs and Urge BRICS Unity Amid Trump Threats. Bloomberg Tax.
Christians, A. (5 de mayo de 2025). Tarrifying! A Brief U.S. History. TNI, 118.
Clausing, K. (31 de marzo de 2025). Reciprocity and discrimination: when are tariffs useful remedies? PIIE.
Clausing, K. y Obstfeld, M. (septiembre 2025). Tariffs as Fiscal Policy. PIIE Working Paper, 25-19.
Cole, A. (4 de septiembre de 2025). Side-by-Side Pillar Two Deal a Good Start Toward Tax Simplicity. Bloomberg Tax.
Cornett, M. (9 de abril de 2025). Creating Tariffs Strategies? Get the Tax Department to Weigh In. Bloomberg Tax.
Cornwell, W., Romero, A. y Speas, K. (1 de abril de 2025). Tariffs Trade, and Transfer Pricing: A Guide to Navigating Economic Uncertainty. TNI.
Cottani, G. y Altenburg, N. (10 de abril de 2025). A Shifting Landscape: International Taxation of Software Payments. TNI.
Craggs, A. y McKay, L. (11 de abril de 2025). UK Government Faces Tough Balancing Act on Digital Services Tax. Bloomberg Tax.
Curry, J. (10 de julio de 2025). Revenge Tax Ghost Looms Over G7’s Pillar 2 Deal. TNI.
Curry, J., (29 de octubre de 2025). Asia-US Trade Deals Set Up Digital Services Tax Carveouts. TNI.
Delfs, A. (30 de mayo de 2025). German Minister Eyes New Digital Tax as US Prepares Pushback. Bloomberg Tax.
Deveney, C. (15 de abril de 2025). Supply Chains May be Strengthened With Agile Global Mobility. Bloomberg Tax.
Dezenski, L., Muller, M. y Dlouhy, J. (26 de septiembre de 2025). Trump Plans New Tariff Push With 100 % Rate on Patented Drugs. Bloomberg Tax.
Díaz, A. (27 de agosto de 2025). What’s a Secondary Tariffs Like the One Trump Imposed on India? Bloomberg Tax.
Dillard, J. (11 de abril de 2025). US Tariff Revenue Gains Seen as Undercut by Declining Trade. Bloomberg Tax.
Donnan, S. (15 de febrero de 2025). Trump Widens Trade Fight to Include Global Taxes and Regulation. Bloomberg Tax.
Doughly, J., Lucey, C. y Wingrove, J. (3 de abril de 2025). Trump’s Tariffs Send Shockwaves Accross Global Economy. Bloomberg News.
Driessen, P. (1 de octubre de 2025). The US Restarts the Race to the Tax Bottom. TNI.
EY. (14 de febrero de 2025). United States initiates review to determine reciprocal tariffs on all trading partners. Global Tax News.
EY. (15 de septiembre de 2025). US Executive Order modifies scope of certain tariffs and establishes procedures for implementing trade and security agreements. EY Tax News Update-Global Edition.
EY. (3 de abril de 2025). EU-United States to Impose reciprocal tariffs on goods originating from EU. Global Tax News, 2025-0814.
EY. (6 de noviembre de 2024). Italy Proposes significant changes to the Digital Services Tax. Global Tax News.
Fernández Rozas, J. C. (2025). Del alivio arancelario a la dependencia estructural: el acuerdo comercial UE - EE. UU. de 2025 y la crisis del sistema multilateral de comercio. La Ley. Unión Europea, 139.
Finley, R. (21 de abril de 2025). U.S. Multilateral Tax Goals Will Be Victims in Global Trade War. TNI, 118.
Finley, R. (21 de abril de 2025). U.S. Multilateral Tax Goals Will Be Victims in Global Trade War. TNI, 118.
Flatley, D. (16 de octubre de 2025). Record Tariff Take Helps Trim US 2025 Deficit to $1.78 Trillion. Bloomberg Tax.
Gökalp, P. (18 de julio de 2025). Is Global Tax Deal a GILTI Victory? Kluwer Law International Tax Blog.
Gordon, A. (12 de septiembre de 2025). Sovreignty Wins in OECD’s Side-by-Side Global Minimum Tax Deal. Bloomberg Tax.
Goulder, R. (10 de febrero de 2025). Pillar 2 in the Age of Conquest. Tax Notes International, 117.
Goulder, R. (11 de julio de 2025). Goodbye, Section 899, We Hardly Knew Ye. TNI.
Goulder, R. (18 de agosto de 2025). The EU-US Trade Agreement: Scant Praise for a «Less Bad» Deal. TNI, 119.
Goulder, R. (23 de mayo de 2025). The Art of the trade deal. TNI.
Goulder, R. (4 de abril de 2025). Litigating Trump’s Tariffs, Part 2: IIEPA Comes Calling. TNI.
Goundar, S. (10 de abril de 2025). UK Seeks to reset relationship with EU Amid US Tariff Wars. TNI.
Goundar, S. (15 de abril de 2025). UK Temporarily Suspends Tariff on 89 Imported Products. TNI.
Goundar, S. (19 de septiembre de 2025). Trump Hails US Tariff Income, Economy During UK State Visit. TNI.
Goundar, S. (28 de marzo de 2025). UK Admits Ongoing Talks to Secure Carveout from US Tariffs. TNI.
Goundar, S. (3 de abril de 2025). Reeves Warns Global Tariff Realiation Will Hurt UK Economy. TNI.
Graetz, M. (19 de febrero de 2025). Sovereignty, Sins, and the Reassertion of Primary Taxing Rights by the United States. TNI.
Gros, D. (10 de septiembre de 2025). Global Trade is Winning Trump’s War on It. PIEE.
Harshberger, C. (12 de septiembre de 2025). Pharma Industry Weights Where to Hold its IP Amid Tariff Turmoil. Bloomberg Tax.
Harshberger, C. (18 de abril de 2025). Global Minimum Tax Must Coexist with US Version, Official Says. Bloomberg Tax.
Harshberger, C. (21 de marzo de 2025). Trump Tariff Talk Puts Pharma Overseas Profits in Crosshairs. Bloomberg Tax.
Harshberger, C. (7 de abril de 2025). New Wave of Tariffs Sets Off Transfer pricing Scramble. Bloomberg Tax.
Hendrix, C. (4 de abril de 2025). Trump’s April 2 tariff spree could cripple developing countries. PIIE.
Herzfeld, M. (14 de abril de 2025). What Role for International Tax in a Trump Tariff World? TNI, 118.
Herzfeld, M. (14 de julio de 2025). Moving on From Retaliatory Taxes. TNI, 119.
Herzfeld, M. (17 de marzo de 2025). Canadian Tariffs and Cross-border taxes: Opportunity to Reset. TNI, 117.
Herzfeld, M. (18 de noviembre de 2024). Looking Past Pillar 1 Through a DST World. TNI, 116.
Herzfeld, M. (19 de mayo de 2025). The United States’ Sharp Turn Toward Tax Unilateralism. TNI.
Herzfeld, M. (20 de octubre de 2025). Rationalizing the Post-OBBBA International Tax Rules. Tax Notes Federal, 189.
Herzfeld, M. (27 de enero de 2025). Trump Executive Orders bring US course change on international tax. TNI.
Herzfeld, M. (28 de abril de 2025). Time to Redo on the BEAT. TNI, 118.
Herzfeld, M. (5 de mayo de 2025). Revenue Solutions to Avert U.S. Fiscal Calamity. TNI, 118.
Hill, C. (abril 2025). Liberation day. Tariffs and the global economy. Strategic Research, AOS.
Horst, J. (20 de marzo de 2025). Tariffs Countering VATs seen Giving EU Bank Bigger Global Role. Bloomberg Tax.
Hufbauer, G. (29 de enero de 2025). Trump escalates EU-US tax wars. PIIE.
Jha, S. (24 de julio de 2025). OECD Resolving Concerns Over G7 Minimum Tax Pact, Official Says. Bloomberg Tax.
Jha, S. (28 de julio de 2025). Global Minimum Tax Rule May Prevent US Edge Under G7 Deal. Bloomberg Tax.
Jha, S. y Saeed, S. (7 de abril de 2025). Trump has legitimate Grievance with Digital Levies, Tax Pros Say. Bloomberg Tax.
Jones, P. (10 de septiembre de 2025). Supreme Court Will Hear Trump’s Appeal of Tariff Rulings. TNI.
Jones, P. (21 de abril de 2025). California Officials Sue Trump Administration Over Tariffs. TNI, 118.
Jones, P. (3 de septiembre de 2025). Trump to Seek SCOTUS Review of Appeals Court’s Tariff Ruling. TNI.
Jones, P. (5 de septiembre de 2025). Trump Administration Appeals Tariff Case Ruling. TNI.
Kern, A. (18 de julio de 2025). Does the U.S. Exception Threaten Pillar 2? TNI.
Kowalcze, K. y Valero, J. (11 de abril de 2025). EU Trade Chiefs Close Ranks as Trump Tariffs Jolt Global Trade. Bloomberg Tax.
Lamer, E. (10 de septiembre de 2025). EU Commission Argues for Strong Stance on Big Tech. TNI.
Lamer, E. (11 de abril de 2025). EU Puts Brakes on Retaliation Against US Over Steel Tariffs. TNI.
Lamer, E. (11 de septiembre de 2025). EU Trade Commissioner Warns Against Unraveling U.S. Tariffs Deal. TNI.
Lamer, E. (14 de abril de 2025). UTPR Permanent Safe Harbor Easier for EU, Dutch Offical Says. TNI.
Lamer, E. (19 de septiembre de 2025). Sunk Costs Don’t Justify Continued Push for Pillar 2, Estonia Warns. TNI.
Lamer, E. (2 de abril de 2025). 5 Percent EU DST Would Raise EUR 37.5 Billion in 2026 Study Says. TNI.
Lamer, E. (2 de abril de 2025). USTR Identifies EU Countries With Taxes that Hamper Trade. TNI.
Lamer, E. (21 de abril de 2025). EU Countries to Work Out Pillar 2 Policy Options. TNI, 118.
Lamer, E. (21 de marzo de 2025). Tariffs Will Stunt Growth, EU Central Bank President Warns. TNI.
Lamer, E. (24 de abril de 2025). EU Presidency Lays Out Options to Address US Pillar 2 Concerns. TNI.
Lamer, E. (26 de septiembre de 2025). Some EU Countries Raise Legal Questions on Pillar 2. TNI.
Lamer, E. (27 de agosto de 2025). EU Defends Its «Sovereign Rigth» to Regulate Big Tech. TNI.
Lamer, E. (3 de septiembre de 2025). EU Faces In-House Challenges on OECD Pillar 2 Changes. TNI.
Lamer, E. (4 de septiembre de 2025). EU Commission Defeats its Tariff deal with the US. TNI.
Lamer, E. y Petitjean, S. (4 de abril de 2025). EU Stunned by Trump’s Liberation Day Tariff Pronouncements. TNI.
Lamer, E. y Soong, S. (10 de octubre de 2025). EU Tax Debate on Pillar 2 Sparks Rule of Law Concerns. TNI.
Larson, E. y Curtis, L. (30 de agosto de 2025). US Trading Partners «Dazed and Confused» After Tariff Court Loss. Bloomberg Tax.
Larson, E., Tillman, Z., Boris, B. van y Stohr, G. (4 de septiembre de 2025). Trump’s Tariffs Found Illegal by US Appeals Court. Bloomberg Tax.
López, G. (14 de abril de 2025). USA vs. China. NY Times.
López, G., (10 de abril de 2025). Trump’s Retreat. NY Times.
Malmström, C. (14 de abril de 2025). Could the EU’s big bazooka, be deployed against the US. PIIE.
Martin, E. (29 de agosto de 2025). Mexico to Raise Tariffs on Imports From China after US Push. Bloomberg Tax.
McKibbin, W. y Shuetrim, G. (abril 2025). The US Revenue Implications of President Trump’s 2025 Tariffs. PIIE Briefing 25-2.
Milin, Z. (11 de abril de 2025). America Last Corporate Tax Policies Can End With this Congress. Bloomberg Tax.
Milligan, E. y Wingrove, J. (17 de junio de 2025). Trump, Starmer Agree to Implement Tariff-Cutting Trade Deal. Bloomberg Tax.
Munson, J. (29 de mayo de 2025). Canada willing to Compromise with US on Global Minimum tax. Bloomberg Tax.
Munson, J. (4 de agosto de 2025). African Nations Say G7 Deal Shows Global Tax Rules Are Broken. Bloomberg Tax.
Murphy, C., Lv, W. y Liu, Y., (27 de marzo de 2025). China Leader Urges Anti-Protectionism, Touts Economic Resilience. Bloomberg Tax.
Nardelli, A. y Donnan, S. (28 de marzo de 2025). EU Plans Concessions for Trump After Reciprocal Tariffs Hit. Bloomberg Tax.
Narotzki, D. (29 de septiembre de 2025). The US Case Against Digital Service Taxes. TNI.
Neumann, L. y Skinner, W. (24 de marzo de 2025). Review of President’s Trump’s International Tax Changes, IRS Rulings, and New Pillar 2 Guidance. TNI, 117.
Niquette, M. (3 de marzo de 2025). US Business Put Spending Plans on Ice With Tariffs, Tax-Cut Wait. Bloomberg Tax.
Páez, S. (10 de abril de 2025). Ireland and Pharmaceutical Industry Brace for Targeted Tariffs. TNI.
Páez, S. (15 de abril de 2025). Exempt Small Economis from New Tariffs, UN exhorts US. TNI.
Páez, S. (21 de abril de 2025). Italy, US. Agree Tech Firms Should Not Face Discriminatory DSTs. TNI.
Páez, S. (27 de mayo de 2025). UN Trade Group Warns Low-Income Nations Still Face Tariff Risk. TNI.
Páez, S. (28 de abril de 2025). IMF Tells Countries: Focus on Fiscal Reforms in Light of Tariffs. TNI.
Peterson, T. (29 de octubre de 2025). A Discussion of Trump’s Tariff Policies. TNI.
Petijean, S. y Lamer, E. (14 de abril de 2025). EU Considers Retaliatory Tax on US Digital Ad Revenue. TNI.
Petjiean, S. y Lamer, E. (9 de septiembre de 2025). US Tensions to Cast Shadow on EU President’s Annual Address. TNI.
Piedrahita, V. y Cho, J. (3 de abril de 2025). Nearshoring’s Tariff Benefits Might not be Worth Other Costs. Bloomberg Tax.
Platt, B. y Shin, M. (20 de junio de 2025). Canada Finance Minister Says Digital Services Tax Going Ahead. Bloomberg Tax.
Posen, A. (19 de agosto de 2025). The New Economic Geography. Who Profits in a Post-American World? PIIE.
Rapoport, M. (22 de marzo de 2025). Business Group’s Gentle Message for Trump: VATs aren’t Tariffs. Bloomberg Tax.
Rifaat, A. (10 de abril de 2025). Trump Hits Pause Button on Tariff Increases. TNI.
Rogoff, K. (5 de agosto de 2025). Is Trump Winning on Economic Policy? Project Syndicate Economics.
Rolfes, D., Caldwell, C. y Pepper, A. (15 de abril de 2025). Evaluating Possible US Retaliatory Measures. TNI.
Russo, R. (3 de abril de 2025). Digital Service Tax, dual strategy against the US pressure. Kluwer International Tax Blog.
Russo, R. y Maglione, G. (14 de marzo de 2025). The Trump Memoranda and the Future of International Taxation. TNI.
Saeed, S. (18 de septiembre de 2025). OECD Working to Resolve Global Minimum Tax Issues by Year-End. Bloomberg Tax.
Saeed, S. (2 de abril de 2025). EU to Consider Changing Its Minimum Tax Law to Quell US Tensions. Bloomberg Tax.
Saeed, S. (2 de septiembre de 2025). Europe’s Fall Agenda Dominated by US Tax Tariff Demand. Bloomberg Tax.
Saeed, S. y Jha, S. (28 de marzo de 2025). Tariff-Wary Businesses Urge UK, EU to Yield to Trump on Tax. Bloomberg Tax.
Sheppard, L, (14 de abril de 2025). Cars, Tariffs, and Taxes. TNI, 118.
Sheppard, L. (29 de septiembre de 2025). Not GILTI and Pillar 2. TNI, 119.
Shome, P. (27 de mayo de 2025). US Tariff Revolt - Emergence and Effects. TNI.
Siemons, J. (16 de abril de 2025). Trump Tariffs Leave Accountants Wrestling With changing terrain. Bloomberg Tax.
Sills, B. (11 de abril de 2025). Trump Dismisses Last-Gasp EU Push to Stop Tariffs Kicking In. Bloomberg Tax.
Smith, M. y Páez, S. (7 de abril de 2025). Trump’s Tariffs Generate Tons of Criticism as Uncertainty Abounds. TNI.
Soong, S. (1 de agosto de 2025). Pakistan Suspends Digital Tax for Foreign Companies. TNI.
Soong, S. (14 de abril de 2024). OECD Talks Continue on Two-Pillar Global Tax Reforms. TNI.
Soong, S. (15 de enero de 2025). Estes Warns US Allies of Shift in Global Minimum Tax Stance. TNI.
Soong, S. (17 de octubre de 2025). G20 Finance Ministers Set Out Conditions for Pillar 2 Solution. TNI.
Soong, S. (2 de abril de 2025). US Trade Groups Cheer India’s Equalization Levy Rollback. TNI.
Soong, S. (21 de abril de 2025). Countries Want to Seek Path Forward With US on Pillar 2. TNI, 118.
Soong, S. (21 de abril de 2025). GILTI’s Coexistence With OECD Global Minimum Tax Is US Priority. TNI.
Soong, S. (24 de abril de 2025). South Centre Calls on Countries to Unite Against Threats to DSTs. TNI.
Soong, S. (28 de octubre de 2025). GOP Lawmakers Warn France Against Raising Digital Services Tax. TNI.
Soong, S. (8 de julio de 2025). Business at OECD Cheers G7 Agreement on US Tax and Pillar 2. TNI.
Spence, M. (8 de abril de 2025). Navigating the Trump Storm. Project Syndicate.
Tobin, J. (17 de enero de 2025). The OECD’s BEPS 2.0 Encroaches on the Sovereignty of Countries. Bloomberg Tax.
Valero, J. (12 de septiembre de 2025). EU Lawmakers Seek Tweaks to US Trade Deal, Risking Trump Detente. Bloomberg Tax.
Valero, J. y Nardelli, A. (1 de abril de 2025). EU Readies Strong Plan for Trump’s Global Tariff Strike. Bloomberg Tax.
Valero, J. y Nardelli, A. (7 de abril de 2025). EU to Discuss Lowering Tariffs in First Talks with Trump’s Team. Bloomberg Tax.
Vanderwolk, J. (24 de marzo de 2025). OECD Fails to Repond to Shifting Political and Economic Winds. TNI.
Varvitsioti, E. y Agyemang, E. (16 de abril de 2025). US engaging on OECD global tax deal despite Donald Trump’s defiance. Financial Times.
Vella, L. (18 de septiembre de 2025). US Companies Push for More Relief in US-G7 Minimum Tax Deal. Bloomberg Tax.
Vella, L. (7 de abril de 2025). Global Tax Deal Prospects Overshadowed by Trump’s Tariffs. Bloomberg Tax.
Vella, L. (8 de septiembre de 2025). Countries Rework Minimum Tax to Appease US as Concerns Mounts. Bloomberg Tax.
Vella, L. y Jha, S. (3 de julio de 2025). US’s Side-by-Side Deal on Global Tax Faces Ardous Road Ahead. Bloomberg Tax.
Vella, L. y Saeed, S. (23 de enero de 2025). US Allies Stay Committed to OECD Tax Deal Despite Trump Threats. Bloomberg Tax.
Vella, L. y Saeed, S. (25 de agosto de 2025). OECD’s side-by-side tax deal for US critiqued by 28 countries. Bloomberg Tax.
Warburton, M. (27 de marzo de 2025). Brazil Govt Shelves Proposal to Tax Big Tech Firms. Bloomberg Tax.
Wasso, E. (7 de abril de 2025). Trump Tax Cut, Debt Limit Plan Advances Amid Tariff Turmoil. Bloomberg Tax.
Weber, D. (6 de octubre de 2025). A full carve-out for US groups for Pillar 2: an EU Constitutional Trojan Horse? Kluwer Law International Tax Blog.
Wingrove, J. (30 de julio de 2025). Trump Trade Deals Offer Few Details to Flesh Out Big Numbers. Bloomberg Tax.
Wolff, A. (16 de mayo de 2025). America’s decision to tax trade. PIEE.
Wolff, A. (18 de febrero de 2025). What should all the other trading countries do? What happens now is largely in their hands. PIIE.
Wolff, A. (27 de marzo de 2025). Will the world trading system survive Trump’s tariffs? PIIE.
Wolff, A. (28 de mayo de 2025). Building World Trade Resilience in a Time of Uncertainty. PIEE.
Woods, N. (2 de marzo de 2025). ¿Y si EE. UU. abandonara el FMI y el Banco Mundial? El País (Negocios).
