Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework
This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Mea...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/9770 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770 |
| Access Level: | acceso abierto |
| Palabra clave: | income tax international taxation anti-abuse measures double taxation agreements law sources system double taxation elimination soft law globalization impuesto sobre la renta fiscalidad internacional medidas antiabuso convenios de doble imposición internacional sistema de fuentes del derecho eliminación de la doble imposición internacional globalización |
| Sumario: | This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed. |
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