Perspectivas del principio de plena competencia a la luz de la propuesta de directiva europea COM(2023) 529 final

• 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 499, 2024, págs. 47-98
• Idioma: español
• DOI: 10.51302/rcyt.2024.24019
• Títulos paralelos:
  • Perspectives on the arm's length principle in the light of the EU proposal for a transfer pricing directive COM(2023) 529 final
• Texto completo no disponible (Saber más ...)
• Resumen
  • español

    El presente estudio tiene como objeto central el análisis de la propuesta de directiva presentada por la Comisión Europea el 12 de septiembre de 2023, sobre la armonización de la regulación de los precios de transferencia en el ámbito europeo. El trabajo aborda las implicaciones de fondo que podrían derivarse de la armonización propuesta, considerando los potenciales efectos que podrían resultar en relación con la aplicación de la regulación de precios de transferencia en situaciones intracomunitarias, extracomunitarias e internas. La segunda parte del estudio trata de conectar la propuesta de directiva de la Comisión Europea en materia de precios de transferencia con otros desarrollos fiscales internacionales y europeos, como la propuesta de directiva BEFIT y las medidas recogidas en los pilares I y II del acuerdo fiscal global de octubre de 2021. El artículo finaliza con unas perspectivas sobre el futuro del principio de plena competencia, en un contexto donde se percibe un avance asimétrico de los dos pilares del referido acuerdo fiscal global de 2021 (BEPS 2.0).

  • English

    The focus of this study is the analysis of the proposal for a Directive presented by the European Commission on 12 September 2023 on the harmonisation of transfer pricing regulation at European level. The paper addresses the substantive implications of the proposed harmoni-zation, considering the potential effects that could result from it in relation to the application of transfer pricing regulation in intra-EU, extra-EU and internal situations. The second part of the study tries to connect the European Commission's proposal for a Transfer Pricing Directive with other international and European tax developments, such as the proposed BEFIT Directive and the measures contained in Pillars I and II of the global tax agreement of October 2021. The article concludes with some perspectives on the future of the arm's length principle, in a context where an asymmetric progress of the two pillars of the 2021 global tax agreement (BEPS 2.0) is perceived.

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