Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0

• 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 461-462, 2021
• Idioma: español
• Títulos paralelos:
  • Multilateral Agreement of 130 jurisdictions providing a framework for international tax reform (BEPS 2.0)
• Enlaces
  • Texto completo
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    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).

  • English

    This study analyzes the content and implications of the multilateral agreement reached on July 1, 2021 by 130 member jurisdictions of the BEPS Inclusive Framework for the reform of the international tax system. The multilateral agreement only establishes the fundamental principles and elements for the reform of the referred system based on the so-called Pillars 1 and 2 of the BEPS 2.0 Project. These Pillars refer, on the one hand, to the adaptation of the international tax system to the digital economy, and on the other, to the establishment of minimum global taxation measures for taxing the profits of large multinational companies. This work constitutes a continuation of the study published by the same author in this journal (Revista de Contabilidad y Tributación. CEF, 456, marzo 2021).

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