La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0: el «Blueprint» del Pilar 1

• José Manuel Calderón Carrero ^[1]
  1. [1] Universidade da Coruña

     Universidade da Coruña

     A Coruña, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 456, 2021, págs. 53-100
• Idioma: español
• Títulos paralelos:
  • The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative: the Pillar 1 Blueprint
• Enlaces
  • Texto completo
• Dialnet Métricas: 5 Citas
• Resumen
  • español

    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.

  • English

    This paper analyzes the current state of development of the so-called Pillar 1 of the OECD/ G20 Inclusive Framework on BEPS Project, referring to the adaptation of the international tax system to the challenges of the digitalization of the economy. On the one hand, the «Blueprint on Pillar One» published by the OECD in October 2020 is examined, which contains the technical structural elements of the Pillar 1 measures that could determine a structural reform of the international tax system, in order to articulate the first phase of this complex process of adapting the international tax system to the digital economy. The second part of this study tries to provide a series of in-depth reflections on the transformation process of the international tax system derived from the OECD/G20 BEPS 1.0 & 2.0 Initiatives, considering in particular the factors that are promoting such transformation, the potential implications of the measures that are being proposed in this context, and the very direction of the trends that can determine the evolution of the model for the taxation of profits of large companies.

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