Publication: Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación
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2021-06-01
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Instituto de Estudios Fiscales
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Abstract
La iniciativa GloBE de tributación mínima, impulsada por la OCDE, va a alterar de manera significativa la distribución de la potestad tributaria sobre rentas transfronterizas, limitando la competencia fiscal por debajo del gravamen mínimo que el Marco Inclusivo acuerde para lograr un aumento de la recaudación en términos agregados. Pese a su relevancia, en el transcurso del proyecto no se han abordado de manera adecuada las implicaciones de política fiscal que conlleva la adopción de las medidas propuestas, ni los problemas referidos a su adecuada implementación. Estas cuestiones se abordan en el presente trabajo.
The OECD's GloBE minimum tax initiative proposed within the Inclusive Framework will significantly alter the taxing rights on cross-border income worldwide, curtailing tax competition below the minimum tax agreed upon in the Inclusive Framework to achieve an increase in revenue in aggregate terms. Despite its relevance, the tax policy implications of the proposed measures and the problems related to their proper implementation have not been adequately addressed during the course of the project. These issues are deal with in the present contribution.
The OECD's GloBE minimum tax initiative proposed within the Inclusive Framework will significantly alter the taxing rights on cross-border income worldwide, curtailing tax competition below the minimum tax agreed upon in the Inclusive Framework to achieve an increase in revenue in aggregate terms. Despite its relevance, the tax policy implications of the proposed measures and the problems related to their proper implementation have not been adequately addressed during the course of the project. These issues are deal with in the present contribution.
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GloBE, Tributación mínima, Marco inclusivo, Competencia fiscal, BEPS, Minimum taxation, Inclusive framework, Tax competition
Bibliographic citation
Navarro Ibarrola, A. (2021). Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación. Crónica tributaria, (179), 63-91.