Retos a los que se enfrenta la fiscalidad de las multinacionales: las propuestas de la OCDE

• Julio López Laborda ^[1] ; Jorge Onrubia ^[2]
  1. [1] Universidad de Zaragoza

     Universidad de Zaragoza

     Zaragoza, España

     
  2. [2] Instituto Complutense de Estudios Internacionales
• Localización: Información Comercial Española, ICE: Revista de economía, ISSN 0019-977X, Nº 917, 2020 (Ejemplar dedicado a: La fiscalidad internacional sobre los retos de la globalización, la digitalización y el envejecimiento), págs. 11-26
• Idioma: español
• DOI: 10.32796/ice.2020.917.7136
• Enlaces
  • Texto completo
• Dialnet Métricas: 1 Cita
• Resumen

  • La globalización y la digitalización están poniendo de manifiesto las grietas de la arquitectura vigente de la fiscalidad internacional. La cada vez menos necesaria presencia física de las empresas en los territorios ha impulsado la planificación fiscal agresiva. Este artículo describe y valora las reformas del Marco Inclusivo BEPS de la OCDE (Pilares 1 y 2). Se presentan los resultados de algunas investigaciones sobre sus efectos en la recaudación, la inversión y la transferencia de beneficios y se ofrecen algunas reflexiones sobre el futuro de BEPS.

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