Retos a los que se enfrenta la fiscalidad de las multinacionales: las propuestas de la OCDE
- Julio López Laborda 1
- Jorge Onrubia 2
-
1
Universidad de Zaragoza
info
- 2 Instituto Complutense de Estudios Internacionales
ISSN: 0019-977X
Année de publication: 2020
Titre de la publication: La fiscalidad internacional sobre los retos de la globalización, la digitalización y el envejecimiento
Número: 917
Pages: 11-26
Type: Article
D'autres publications dans: Información Comercial Española, ICE: Revista de economía
Résumé
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.
Références bibliographiques
- Altshuler, R. & Grubert, H. (2010). Formula apportionment: Is it better than the current system and are there better alternatives? National Tax Journal, 63(4), 1145-1184.
- Angus, B. & Coronado, L. (2020, June 30). The OECD presses on with BEPS 2.0 in today’s distressed times. International Tax Review.
- Asen, E. (2020). What European OECD Countries Are Doing about Digital Services Taxes. Tax Foundation. https://tax-foundation.org/digital-tax-europe-2020/
- Boletín Oficial del Estado, BOE (2020, 16 de octubre). Ley 4/2020, de 15 de octubre, del Impuesto sobre Determinados Servicios Digitales.Boletín Oficial del Estado, (274), 88569-88580. https://www.boe.es/diario_boe/txt.php?id=BOE-A-2020-12355
- Castillo-Murciego, Á. & López-Laborda, J. (2017). Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues. Economics: The Open-Access, Open-Assessment E-Journal,11(2017-1), 1-47. http://www.economics-ejournal.org/economics/journalarticles/2017-1
- Clausing, K. A. (2020). Taxing Multinational Companies in the 21st Century . In J. Shambaugh & R. Nunn (eds.), Tackling the Tax Code: Efficient and Equitable Ways to Raise Revenue (pp. 237-283). Brookings. https://www.brookings.edu/wp-content/uploads/2020/01/Clausing_Book_LO_FINAL.pdf
- Clausing, K. A., Saez, E. & Zucman, G. (2020). Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals. Mimeo. https://eml.berkeley.edu/~saez/CSZ2020.pdf
- Cnossen, S. (2018). Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation? International Tax and Public Finance,25 (3), 808-840.
- Cobham, A., Faccio, T. & FitzGerald, V. (2019). Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals. Mimeo. https://pop-umbrella.s3.amazonaws.com/uploads/8087f93a-32a7-4512-85b9-9afa3306e255_Global%20inequalities%20in%20taxing%20rights%20-%20Cobham%20Faccio%20FitzGerald%20Oct19%20PRELIMINARY.pdf
- Comisión Europea (2016a). Proposals for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). COM(2016) 683 final. https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_683_en.pdf
- Comisión Europea (2016b). Proposal for a Council Directive on a Common Corporate Tax Base.
- COM(2016) 685 final.https://ec.europa.eu/taxation_customs/sites/taxation/files/ com_2016_685_en.pdf
- Comisión Europea (2016c). Impact Assessment Accompanying the Document Proposals for a Council Directive on a Common Corporate Tax Base and a Common Consolidated Corporate Tax Base (CCCTB). Commission Staff Working Document. https://ec.europa.eu/taxation_customs/sites/taxation/files/swd_2016_341_en.pdf
- Comisión Europea (2018). Proposal for a Council Directive on the Common System of a Digital Services Tax on Revenue Resulting from the Provision of Certain Digital Services. COM(2018) 148 final. https://data.consilium.europa.eu/doc/document/ST-6873-2019-INIT/en/pdf
- Comisión Europea (2019).Proposal for a Council Directive on the common system of a digital advertising tax on revenues resulting from the provision of digital advertising services. Political agreement. Bruselas. Comisión Europea.https://data.consilium.europa.eu/doc/document/ST-6873-2019-INIT/en/pdf
- Cooper, M. & Nguyen, Q. T. (2020). Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda. International Business Review, 29(3), 101692. https://doi.org/10.1016/j. ibusrev.2020.101692
- Dahlby, B. (2011). Global Value Chains, Foreign Direct Invest ment, and Taxation. In A. Sydor (ed.), Global Value Chains - Impacts and Implications. Trade Policy Research 2011. Foreign Affairs and International Trade Canada. https://www.international.gc.ca/economist-economiste/assets/pdfs/research/TPR_2011_GVC/11_Dahlby_e_FINAL.pdf
- De Mooij, R. A., Liu, M. L. & Prihardini, D. (2019). An Assessment of Global Formula Apportionment. IMF Working Paper /19/2013. https://www.imf.org/en/Publications/WP/Issues/2019/10/11/An-Assessment-of-Global-Formula-Ap-portionment-48718
- Devereux, M. P., Fuest, C. & Lockwood, B. (2015). The taxation of foreign profits: A unified view. Journal of Public Economics, 125, 83-97.
- Devereux, M. P. & Vella, J. (2017). Implications of Digitalization for International Corporate Tax Reform. In S. Gupta, M. Keen, A. Shah & G. Verdier (eds.), Digital Revolutions in Public Finance, (pp. 91-112). FMI. https://www.elibrary.imf.org/view/IMF071/24304-9781484315224/24304-9781484315224/24304-9781484315224.xml?code=qrredir
- Devereux, M. P., Bares,F., Clifford, S., Freedman, J., Güçeri, I., McCarthy, M., Simmler, M. & Vella, J. (2020). The OECD Global Anti-Base Erosion Proposal. Oxford University Centre for Business Taxation. Universidad de Oxford. Oxford. https://www.sbs.ox.ac.uk/sites/default/files/2020-02/OECD_GloBE_proposal_report.pdf
- FMI (2019). Corporate Taxation in the Global Economy. IMFPolicy Papers, 19/007. https://www.imf.org/en/Publica-tions/Policy-Papers/Issues/2019/03/08/Corporate-Taxa-tion-in-the-Global-Economy-46650
- Fuest, C., Parenti, M. & Toubal, F. (2019, November). International Corporate taxation: What Reforms? What Impact? Les notes du conseil d’analyse économique, 54(6), 1-12. https://www.ifo.de/en/publikationen/2019/working-paper/interna -tional-corporate-taxation-what-reforms-what-impact
- Haines, A. (2020, September 3). Corporate segmentation holds the key to pillar one blueprint. International Tax Re- view (ITR). https://www.internationaltaxreview.com/article/b1n6hr47bptk43/corporate-segmentation-holds-the-key-to- pillar-one-blueprint
- Hebous, S. (2020). Global Firms, National Corporate Taxes: An Evolution of Incompatibility. IMF Working Paper, No 20/178. https://www.imf.org/en/Publications/WP/Issues/2020/09/04/
- Global-Firms-National-Corporate-Taxes-An-Evolution-of-In-compatibility-49721Hey, J. (2020, November 4). GloBE: Do We Need a Super-CFC? Kluwer International Tax Blog, (próxima publicación en Intertax ,49(1), 2021). http://kluwertaxblog.com/2020/11/04/globe-do-we-need-a-super-cfc-forthcoming-intertax-vol-49-2021-issue-1/
- López Laborda, J. & Onrubia, J. (2020). Globalización, digitalización y tributación de las multinacionales. Cuadernos Cír- culo Cívico de Opinión, 28, 9-22.
- Macdonald, P., Cao, T., Gray, K. & Marley, P. (2020, October 14). OECD releases blueprint reports on international tax reform (Pillar One and Pillar Two) and launches public consultation. LEXOLOGY. https://www.lexology.com/library/ detail.aspx?g=6407ba5a-e2dc-40ef-9a8d-4b77028840ee
- Mehboob, D. (2020, September 2). APAC tax heads bemoan ‘mountain of work’ under pillar one. International Tax Review (ITR). https://www.internationaltaxreview.com/article/b1n6gdnx2c8lsd/apac-tax-heads-bemoan-mountain-of-work-under-pillar-one
- Nicolay, K. & Spengel, C. (2017). The European Commission’s CC (C) TB re-launch. ZEW Policy Brief, 1/2017. Zentrum für Europäische Wirtschaftsforschung (ZEW). https://www.econstor.eu/bitstream/10419/149907/1/877840938.pdf
- OECD (2015). Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing Paris. https://www.oecd-ilibrary.org/docserver/9789264241046-en. pdf?expires=1573751145&id=id&accname=guest&check-sum=F68C9CF636299DDD4F5690B49C64C4D7
- OECD (2020a). Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint: Inclusive Framework on BEPS. OECD/G20 Base Erosion and Profit Shifting Proj-ect. OECD Publishing Paris. https://doi.org/10.1787/be-ba0634-en
- OECD (2020b, October). Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint: Inclusive Framework on BEPS. OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing Paris. https://doi.org/10.1787/abb-4c3d1-en
- OECD (2020c). Tax Challenges Arising from Digitalisation - Eco-nomic Impact Assessment . OECD Publishing Paris. https://www.oecd-ilibrary.org/docserver/0e3cc2d4-en.pdf?expires= 1602779471&id=id&accname=guest&checksum=1A02F0538BFF4E900F0E5D103736B6BD
- OECD (2020d, October). BEPS Action 13 on Country-by-Coun-try Reporting – Peer Review Documents. OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing Paris. https://www.oecd.org/tax/beps/beps-action-13-on-country- by-country-reporting-peer-review-documents.pdf
- OECD (2020e, October). Cover Statement by the Inclusive Framework on the Reports on the Blueprints of Pillar One and Pillar Two . OECD/G20 Inclusive Framework on BEPS. OECD Publishing Paris. https://www.oecd.org/tax/beps/ cover-statement-by-the-oecd-g20-inclusive-framework-on-beps-on-the-reports-on-the-blueprints-of-pillar-one-and-pil- lar-two-october-2020.pdf
- Olbert, M. & Spengel, C. (2019). Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Cre- ation. ZEW Discussion Paper No 19-010. https://www.econ-stor.eu/bitstream/10419/194870/1/1662961618.pdf
- Onrubia, J. (2019). Modelos alternativos de imposición sobre beneficios societarios: neutralidad financiera, recaudación y viabilidad. En Deloitte Asesores Tributarios (coord.), Imposición sobre el beneficio empresarial: evolución reciente, perspectivas de futuro (pp. 691-732). Fundación Impuestos y Competitividad. Madrid.ONU (2020).
- Tax treatment of payments for digital services. United Nations Committee of Experts on International Cooperation in Tax Matters, 20th session, United Nations. https://www.un.org/development/desa/financing/sites/www.un-.org.development.desa.financing/files/2020-08/TAX%20TREA -TY%20PROVISION%20ON%20PAYMENTS%20FOR%20DIGITAL%20SERVICES.pdf
- Prescott-Haar, L. & Day, S. (2020). The Pillar One blueprint - the potential future of international taxation and transfer pricing. MNE Tax – Multinational Group Tax & Transfer Pricing News. https://mnetax.com/the-pillar-one-blueprint-the-potential-fu -ture-of-international-taxation-and-transfer-pricing-40662#a40662
- Saez, E. & Zucman, G. (2019). The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay. New York. W. W. Norton & Company.
- Sorbe, S. & Johansson, Å. (2017). International tax planning, com-petition and market structure. OECD Economics Department Working Papers No 1358. OECD Publishing Paris. https://doi.org/10.1787/e9c35474-en
- Teijeiro, G. O. (2020, August 12). Automated digital services-The UN Proposal at glance. Kluwer International Tax Blog. http://kluwertaxblog.com/2020/08/12/automated-digital-ser-vices-the-un-proposal-at-glance/
- Tørsløv, T. R., Wier, L. S. & Zucman, G. (2020). The Missing Prof-its of Nations. WID.world Working Paper No 2020/12. https://wid.world/document/the-missing-profits-of-nations-world-in-equality-lab-wp-2020-12/