El Pilar 2 de la OCDE. Un análisis de la tributación mínima global desde la perspectiva de la justicia fiscal para los países en desarrollo

• Autores: Benjamín Sevilla Bernabéu
• Localización: Crónica tributaria, ISSN-e 2695-7566, ISSN 0210-2919, Nº 195, 2025, págs. 131-166
• Idioma: español
• Títulos paralelos:
  • The oecd pillar 2. An analysis of global minimum taxation from a tax justice perspective for developing countries
• Enlaces
  • Texto completo
• Resumen
  • español

    La globalización ha dado lugar a un aumento de las transacciones transfronterizas, es-pecialmente por parte de las empresas multinacionales, lo cual ha provocado un cambio en el equilibrio entre los sistemas fiscales nacionales y las normas internacionales. Todo ello ha conllevado que la OCDE lidere las iniciativas sobre cómo actualizar el siste-ma fiscal internacional para adaptarlo a las necesidades del s. XXI. En este trabajo se analiza el Pilar 2 desde el enfoque de la justicia fiscal para los países en desarrollo. Si bien el sistema fiscal internacional debiera tender a reevaluar los deberes intrínsecos al concepto de justicia fiscal, desgraciadamente, ese idílico escenario está muy lejos de materializarse

  • English

    Globalisation has led to an increase in cross-border transactions, especially by multina-tional companies, resulting in a shift in the balance between national tax systems and international rules. This has resulted in the OECD leading initiatives on how to upda-te the international tax system to adapt it to the necessities of the 21st century. In this paper, Pillar 2 is analysed from the perspective of tax justice for developing countries. The international tax system should tend to re-evaluate the obligations intrinsic to the concept of tax justice, but unfortunately, this idyllic scenario is far from being realised

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