Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0
DOI:
https://doi.org/10.51302/rcyt.2021.7409Palabras clave:
fiscalidad internacional, Proyecto BEPS, tributación corporativa mínima global, tributación de la economía digital, convenios de doble imposiciónResumen
Este estudio expone y analiza el contenido e implicaciones del acuerdo multilateral alcanzado el 1 de julio de 2021 por 130 jurisdicciones miembros del Marco Inclusivo BEPS para la reforma del sistema de fiscalidad internacional. El acuerdo multilateral tan solo establece los principios y elementos fundamentales para la reforma del referido sistema a partir de los denominados Pilares 1 y 2 del Proyecto BEPS 2.0. Tales Pilares hacen referencia, por un lado, a la adaptación del sistema de fiscalidad internacional a la economía digital y, por otro, al establecimiento de medidas de tributación global mínima de los beneficios de las grandes empresas multinacionales. Este trabajo constituye una continuación del estudio publicado por el mismo autor en esta revista (Revista de Contabilidad y Tributación. CEF, 456, marzo 2021).
Descargas
Citas
Alexander, K.; Fletcher, R. y Benabdallah, M. (2021). OECD Inclusive Framework majority agrees on statement on revised two-pillar framework. B&M.
ATAF. (2021). 130 IF countries and jurisdictions join a new two-pillar plan to reform international taxation rules. What does this mean for Africa?
Barton, K. (2021). G7 Global Tax Agreements Herald Work Ahead on Tax Transformation. DTR Bloomberg Tax, 2021-07-09T15.
Beniwal, V. (2021). India Says «significant issues» remain open in Global Tax Deal. DTR Bloomberg Tax, 2021-07-02T14.
Bennet, M. (2021). Contemplating a Multilateral Convention to Implement OECD Pillars 1 and 2. TNI, 102.
Bucher, G. (2021). The World Needs a Fair Tax Deal, Not a G7-Money Grab. DTR Bloomberg Tax, 2021-07-09T.
Calderón Carrero, J. M. (2021). La reforma fiscal global resultante del Proyecto OCDE/G20 2.0.Revista de Contabilidad y Tributación. CEF, 456, 53-100.
Condon, C. y Horobin, W. (2021). Global Tax Overhaul Nears Historic Deal Amid Last-Minute Hurdles. DTR, Bloomberg Tax.
Corwin M.; Plowgian, M.; Eggert, J.; Heyland, M.; Blough, S. y Martin, M. (2021).OECD/G20 Inclusive Framework Agreement on BEPS 2.0. Kpmg.
Cui, W. (2021). What does China want from International Tax Reform? TNI, 103, July 12.
Deveraux, M. y Simmler, M. (2021). Who Will Pay Amount A? EconPol, Policy Brief. Vol. 5.
Eden, L. (2021). Winners and Losers: US Country and Industry estimates on Pillar One Amount A. Tax Management International Journal, 50.
Finley, R. (2021). Pillar 1 Agreement Includes Key Simplification Measures. TNI, July 13.
Flanagan, P. (2021). Not Enough Clarity in Tax Agreement, Ireland’s Donohoe Says. DTR, Bloomberg Tax, 2021-07-02T14.
Goel, A. (2021). Global Minimum Tax—A Turning Point for Corporate Taxation. DTR Bloomberg Tax, 2021-06-21T03.
Goodall, A. (2021). UK Faces «Balancing Act» in push for Global Tax reform. TNI.
Gottlieb, I. y Ali, H. (2021). G-20 Backs Global Tax Deal, Epic Revamp of Rules Lies ahead. DTR Bloomberg Tax, July 12.
Gottlieb, I. y Horobin, W. (2021). Race for Global Tax Revolution Faces Hurdles in Last Stretch. DTR Bloomberg Tax.
Gottlieb, I. y Rapoport, M. (2021). After 130 countries reach global tax deal, the details are next. DTR,Bloomberg Tax, 2021-07-02T14.
Hoke, W. (2021). What’s in a Name? EU Digital Levy Isn’t a Tax. TNI, July 8.
Hordem, A. y Jennen, B. (2021). Germany’s Scholz Sees Holdouts Eventually Backing Tax Deal. DTR, Bloomberg Tax, 2021-07-02T14.
Horobin, W. (2021). Global Tax overhaul endorsed by 130 nations as deal get closer. DTR Bloomberg Tax.
Horobin, W. y Condon, C. (2021). Europeans Rally to Assure G20 that they won’t ruin tax deal. DTR Bloomberg Tax, 2021-07-09T.
Johnston, S. (2021a). US Reconciliation Bill May Have Global Minimum tax provisions. TNI.
Johnston, S. (2021b). Pillar 1 of Global Tax Deal on a Slower US Track. TNI, July 13.
Khripounova, E. y Lebovitz, M. (2021). United States: the Elusive Amount A. Mayer Brown, 12 July 2021.
Klimasinska, K. (2021). Yellen, Lawmakers Discussed Tax Code for Mega-Corps. DTR Bloomberg Tax, 2021-06.25T13.
Lamer, E. (2021a). France Vows to address US concerns over digital levy. TNI.
Lamer, E. (2021b). EU Commission Postpone digital levy plans. TNI, July 13.
Lamer, E. (2021c). Growing in EU Over Global Tax Deal’s next step. TNI, July 12.
Liu, J. (2021). Global Rule May Put some China Tax Policy at Risk. DTR Bloomberg Tax, 2021-07-02T.
OCDE. (2021). OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors. OCDE.
Paez, S. (2021). NGOs Slam Tax reform deal as Unfair to Developing countries. TNI.
Richter, W. (2021). Reforming International Taxation: A critique of the OECD Plan and a counterproposal. TNI, 102.
Ruiter, M. de.; Evers, M.; Van den Brekel, R.; Angus, B. y McDonald, M. (2021). OECD announces conceptual agreement in BEPS 2.0 project. EY GTA.
Richter, W. (2021). Reforming International Taxation: A Critique of the OECD Plans and Counterproposal. TNI, 102.
Sheppard (2021). SHIELD and GLOBE Treaty Issues. TNI, 102.
Simon, Z. y Flanagan, P. (2021). European Trio Cast Dissatisfied Shadow over global Tax Accord. DTR, Bloomberg Tax, 2021-07.02T14.
Switzerland Federal Department of Finance. (2021). Switzerland conditionally supports key parameters for international corporate taxation. Bern, 01.07.2021.
Treidler, O. y Kunk, E. (2021). Why the OECD Should take a Stance on the European Commission’s BEFIT Proposal. TNI, 103, July 12.
US Department of the Treasury (2021). Statement from Secretary of the Treasury Janet L.Yellen on Today's Agreement of 130 Countries to Support Global Minimum Tax Fort he World´s Largest Corporations. July 1.
Wilcox, G. y Payne, W. (2021). Hitching Biden’s Corporate Tax Proposals to the Global Tax Bandwagon. TNI, 102.
Willis, B. (2021). Biden’s Global Tax Competition. TNI, 102.
