El informe sobre erosión de bases imponibles y traslación de beneficios de la OCDE: origen e implementación en un marco internacional y globalizado
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 |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | PUCP-Institucional |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/115680 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770/10181 https://doi.org/10.18800/derechopucp.201401.003 |
| Access Level: | acceso abierto |
| Palabra clave: | Impuesto sobre la renta Fiscalidad internacional Medidas antiabuso Convenios de doble imposición internacional Sistema de fuentes del derecho Eliminación de la doble imposición internacional Soft law Globalización https://purl.org/pe-repo/ocde/ford#5.05.00 |
| 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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