La transformación del marco fiscal internacional resultante de la Reforma Fiscal Global.

• Autores: José Manuel Calderón Carrero
• Localización: Civitas. Revista española de derecho financiero, ISSN 0210-8453, Nº 193, 2022, págs. 13-66
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    Este trabajo analiza los proyectos de coordinación fiscal multilateral impulsados en primer término por la OCDE y el G20 (BEPS 1.0) y con posterioridad por el OECD/G20 Inclusive Framework on BEPS (2016-2021, BEPS 2.0), dirigidos en ambos casos a lograr la referida estabilización del sistema de fiscalidad internacional a través de una serie de medidas, recomendaciones, estándares y enfoques comunes que impactan de forma muy relevante sobre la política fiscal de los diferentes países a escala internacional. En particular, este estudio pretende explicar cómo el proyecto BEPS 1.0 & 2.0 está trayendo una transformación incremental del sistema de fiscalidad internacional que trasciende el marco impositivo aplicable a las grandes empresas multinacionales, al alterar el marco fiscal general de la imposición corporativa, estableciendo nuevos principios y límites que afectan al ejercicio del poder tributario de los Estados.

  • English

    This paper analyzes the multilateral tax coordination projects promoted first by the OECD and the G20 (BEPS 1.0) and later by the OECD/G20 Inclusive Framework on BEPS (2016-2021, BEPS 2.0), aimed in both cases at achieving the stabilization of the international taxation system through a series of common measures, recommendations, standards and common approaches that have a very significant impact on the tax policy of the different jurisdictions at international level. In particular, this study aims to explain how the BEPS 1.0 & 2.0 projects are bringing about an incremental transformation of the international tax system that transcends the tax framework applicable to large multinational companies, by altering the general tax framework of corporate taxation, establishing new principles and limits that affect the exercise of the tax power of the States

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