La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0: el «Blueprint» del Pilar 1
DOI:
https://doi.org/10.51302/rcyt.2021.7319Palabras clave:
impuesto sobre sociedades, fiscalidad internacional, economía digitalizada, estándares fiscales internacionales, unilateralismo fiscal, globalizaciónResumen
Este trabajo analiza el estado actual de desarrollo del denominado Pilar 1 del Proyecto OCDE/G20 Inclusive Framework on BEPS referido a la adaptación del sistema de fiscalidad internacional a los desafíos de la digitalización de la economía. Por una parte, se examina el Blueprint on Pillar One publicado por la OCDE en octubre de 2020, que contiene los elementos técnicos estructurales de las medidas del Pilar 1 que podrían determinar una reforma estructural del sistema fiscal internacional, a efectos de articular la primera fase de este complejo proceso de adaptación del sistema de fiscalidad internacional a la economía digital. La segunda parte de este estudio trata de aportar una serie de reflexiones de fondo sobre el proceso de transformación del sistema de fiscalidad internacional derivado de los Proyectos OCDE/G20 BEPS 1.0 & 2.0, considerando en particular los factores que están propiciando tal transformación, las potenciales implicaciones de las medidas que se están proponiendo en este contexto (Inclusive Framework on BEPS), y la propia dirección de las tendencias que pueden determinar la evolución del modelo de imposición del beneficio de las grandes empresas.
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