Retos a los que se enfrenta la fiscalidad de las multinacionales: las propuestas de la OCDE

  1. Julio López Laborda 1
  2. Jorge Onrubia 2
  1. 1 Universidad de Zaragoza
    info

    Universidad de Zaragoza

    Zaragoza, España

    ROR https://ror.org/012a91z28

  2. 2 Instituto Complutense de Estudios Internacionales
Revista:
Información Comercial Española, ICE: Revista de economía

ISSN: 0019-977X

Año de publicación: 2020

Título del ejemplar: La fiscalidad internacional sobre los retos de la globalización, la digitalización y el envejecimiento

Número: 917

Páginas: 11-26

Tipo: Artículo

DOI: 10.32796/ICE.2020.917.7136 DIALNET GOOGLE SCHOLAR lock_openAcceso abierto editor

Otras publicaciones en: Información Comercial Española, ICE: Revista de economía

Resumen

La globalización y la digitalización están poniendo de manifiesto las grietas de la arquitectura vigente de la fiscalidad internacional. La cada vez menos necesaria presencia física de las empresas en los territorios ha impulsado la planificación fiscal agresiva. Este artículo describe y valora las reformas del Marco Inclusivo BEPS de la OCDE (Pilares 1 y 2). Se presentan los resultados de algunas investigaciones sobre sus efectos en la recaudación, la inversión y la transferencia de beneficios y se ofrecen algunas reflexiones sobre el futuro de BEPS.

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