BEPS in Latín America - an analysis of current implementation and problems
gráficas, ilustraciones, tablas
- Autores:
-
Fahron, Amadeus Dominique
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Nacional de Colombia
- Repositorio:
- Universidad Nacional de Colombia
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.unal.edu.co:unal/80316
- Palabra clave:
- 330 - Economía
BEPS
Transferencia de beneficios
América Latina
Erosión fiscal
Profitshifting
Latin-America
Tax erosion
- Rights
- openAccess
- License
- Atribución-SinDerivadas 4.0 Internacional
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| dc.title.eng.fl_str_mv |
BEPS in Latín America - an analysis of current implementation and problems |
| dc.title.translated.spa.fl_str_mv |
BEPS en América Latina - Un análisis de la aplicación y los problemas actuales |
| title |
BEPS in Latín America - an analysis of current implementation and problems |
| spellingShingle |
BEPS in Latín America - an analysis of current implementation and problems 330 - Economía BEPS Transferencia de beneficios América Latina Erosión fiscal Profitshifting Latin-America Tax erosion |
| title_short |
BEPS in Latín America - an analysis of current implementation and problems |
| title_full |
BEPS in Latín America - an analysis of current implementation and problems |
| title_fullStr |
BEPS in Latín America - an analysis of current implementation and problems |
| title_full_unstemmed |
BEPS in Latín America - an analysis of current implementation and problems |
| title_sort |
BEPS in Latín America - an analysis of current implementation and problems |
| dc.creator.fl_str_mv |
Fahron, Amadeus Dominique |
| dc.contributor.advisor.none.fl_str_mv |
Villabona Robayo, Jairo Orlando |
| dc.contributor.author.none.fl_str_mv |
Fahron, Amadeus Dominique |
| dc.subject.ddc.spa.fl_str_mv |
330 - Economía |
| topic |
330 - Economía BEPS Transferencia de beneficios América Latina Erosión fiscal Profitshifting Latin-America Tax erosion |
| dc.subject.proposal.none.fl_str_mv |
BEPS |
| dc.subject.proposal.spa.fl_str_mv |
Transferencia de beneficios América Latina Erosión fiscal |
| dc.subject.proposal.eng.fl_str_mv |
Profitshifting Latin-America Tax erosion |
| description |
gráficas, ilustraciones, tablas |
| publishDate |
2021 |
| dc.date.accessioned.none.fl_str_mv |
2021-09-28T13:45:12Z |
| dc.date.available.none.fl_str_mv |
2021-09-28T13:45:12Z |
| dc.date.issued.none.fl_str_mv |
2021 |
| dc.type.spa.fl_str_mv |
Trabajo de grado - Maestría |
| dc.type.driver.spa.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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info:eu-repo/semantics/acceptedVersion |
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Text |
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http://purl.org/redcol/resource_type/TM |
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acceptedVersion |
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https://repositorio.unal.edu.co/handle/unal/80316 |
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Universidad Nacional de Colombia |
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Repositorio Institucional Universidad Nacional de Colombia |
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https://repositorio.unal.edu.co/ |
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https://repositorio.unal.edu.co/handle/unal/80316 https://repositorio.unal.edu.co/ |
| identifier_str_mv |
Universidad Nacional de Colombia Repositorio Institucional Universidad Nacional de Colombia |
| dc.language.iso.spa.fl_str_mv |
eng |
| language |
eng |
| dc.relation.references.spa.fl_str_mv |
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Bulletin for International Taxation. (66). Gillespie, J. (2018). The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention. Gobierno de Mexico (2021, January 18). Tratados en Materia Fiscal y Cuestiones Relacionadas. Retrieved from https://www.sat.gob.mx/normatividad/98105/tratados-en-materia-fiscal-y-cuestiones-relacionadastratados-en-materia-fiscal-y-cuestiones-relacionadas Gobierno de Uruguay. DECRETO 510/011. Publicado En El Diario Oficial N° 28.405. Retrieved from https://www.bps.gub.uy/bps/file/3644/2/d0510-011_impuestos_irpf_irae_irnr_reglamentacion.pdf A. Gomes de Oliveira, & F. Lisboa Moreira. The Brazilian Transfer Pricing Regime. Bulletin for International Taxation, 2017(71). Graeme S. Cooper (2015). Some Thoughts on the OECD’s Recommendations on Hybrid Mismatches. Bulletin for International Taxation, No. 6, 2015(69). 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Transfer Pricing in Brazil and Actions 8, 9, 10 and 13 of the OECD Base Erosion and Profit Shifting Initiative. Bulletin for International Taxation, 2016(70). Pinto López, F. A., & Tibambre Oviedo, A. K. (2019). Determinantes de la evasión de impuestos en Colombia 2007-2017. Contaduría Pública. Retrieved from http://ezproxy.unal.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=edsbas&AN=edsbas.32AB2468&lang=es&site=eds-live Pit, H. M. (2014). Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation. Intertax, 445–469. Retrieved from http://www.kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI2014043.pdf PriceWaterhouseCooper (2020a, November 6). Mexico - Individual - Foreign tax relief and tax treaties. Retrieved from https://taxsummaries.pwc.com/mexico/individual/foreign-tax-relief-and-tax-treaties PriceWaterhouseCooper (2020b, December 17). Argentina - Corporate - Taxes on corporate income. Retrieved from https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income PriceWaterhouseCooper (2020c, December 23). Costa Rica - Corporate - Group taxation. Retrieved from https://taxsummaries.pwc.com/costa-rica/corporate/group-taxation PriceWaterhouseCooper (2020d, December 29). Peru - Corporate - Corporate residence. Retrieved from https://taxsummaries.pwc.com/peru/corporate/corporate-residence Receita Federal (2021, January 11). Acordos para evitar a dupla tributação e prevenir a evasão fiscal. Retrieved from https://receita.economia.gov.br/acesso-rapido/legislacao/acordos-internacionais/acordos-para-evitar-a-dupla-tributacao/acordos-para-evitar-a-dupla-tributacao Rothstein, B., & Uslaner, E. (2005). All for One: Equality, Corruption, and Social Trust. World Politics, 58. https://doi.org/10.1353/wp.2006.0022 Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines (Vol. 104). Retrieved from https://reader.elsevier.com/reader/sd/pii/S0148296319304564?token=4901572D73F64D5C86D8654ED20DF4560B78A2A7F69D5DA3C053A9B394E333C60B891AA5E77C844F44EB32B311A253AD https://doi.org/10.1016/j.jbusres.2019.07.039 Subsecretaría de Relaciones Económicas Internacionales (2020, December 29). Doble Tributación Chile. Retrieved from https://www.subrei.gob.cl/preguntas-frecuentes/doble-tributacion Süddeutsche Zeitung (2018, June 26). Die Panama Papers - das bisher größte Datenleak. Retrieved from https://panamapapers.sueddeutsche.de/articles/56ff9a28a1bb8d3c3495ae13/ Tax Executive: Tei comments on BEPS Action 7: Preventing the artificial avoidance of PE status (2015///March-April). 00400025, 61+. Retrieved from https://link.gale.com/apps/doc/A425674381/AONE?u=fub&sid=AONE&xid=1faecdc9 TOLEDO CONCHA, C., & RAMÍREZ ADRIAZOLA, M. (2017). LA ACCIÓN 3 DE BEPS, EN EL CONTEXTO DE COLOMBIA PERÚ Y CHILE. Action 3 of BEPS in the Context of Colombia, Perú and Chile. (45), 39–49. Retrieved from http://ezproxy.unal.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=123977840&lang=es&site=eds-live Vishesh Dhuldhoya. The Future of the Permanent Establishment Concept. Bulletin for International Taxation, 2018(Vol. 72). Wolters Kluwer (2021, January 15). Belize: Double Tax Treaties. Retrieved from https://www.lowtax.net/information/belize/belize-tax-treaty-introduction.html World Economic Forum (2020, November 23). Corruption in Latin America is skyrocketing. Here's why that’s good news. Retrieved from https://www.weforum.org/agenda/2016/06/corruption-in-latin-america/ Worldbank.org (2021a, January 6). GDP per capita (current US$) - Latin America & Caribbean | Data. Retrieved from https://data.worldbank.org/indicator/NY.GDP.PCAP.CD?locations=ZJ&most_recent_value_desc=true Worldbank.org (2021b, January 15). Exports of goods and services (% of GDP) - Mexico. Retrieved from https://data.worldbank.org/indicator/NE.EXP.GNFS.ZS?locations=MX Worldbank.org (2021c, January 15). Peru Trade Statistics. Retrieved from https://wits.worldbank.org/CountryProfile/en/PER Worldbank.org (2021d, January 15). TRADE SUMMARY FOR COLOMBIA. Retrieved from https://wits.worldbank.org/countrysnapshot/en/COL/textview |
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Atribución-SinDerivadas 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Villabona Robayo, Jairo Orlandoaa9fd7cf32aeffe2e0850c87b27206d0Fahron, Amadeus Dominique26a292a19612c26c5552f90e455acc94América Latina2021-09-28T13:45:12Z2021-09-28T13:45:12Z2021https://repositorio.unal.edu.co/handle/unal/80316Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/gráficas, ilustraciones, tablasThe following paper discusses the OECD BEPS project in the Latin American context. The most important actions of the project were evaluated and discussed, as well as the implementation of the individual countries was analyzed and examined for their problems. A detailed discussion was then held on how the BEPS project can help Latin American countries gain control over taxation. The result of the work is divided. On the one hand, we stated that BEPS approaches are relevant to international taxation. On the other hand, it must be considered that the project may not be successful due to socio-cultural and legal reasons. (Text taken from source)El presente Trabajo de investigación analiza el proyecto BEPS de la OCDE en el contexto Latinoamericano. Se evaluaron y discutieron las acciones más importantes del proyecto, así mismo se analizó y examinó la aplicación y los problemas que pueden surgir en cada país. Posteriormente, se debatió en profundidad cómo el proyecto BEPS puede ayudar a los países latinoamericanos a controlar la fiscalidad. El resultado del trabajo se divide, por un lado, en afirmar que el enfoque BEPS es relevante para la fiscalidad internacional y por el otro, en que hay que tener en cuenta que el proyecto puede no tener éxito por razones legales y socioculturalesDoctoradoMaestría en Contabilidad y FinanzasTeórica Exploratoriaxx. 72 páginasapplication/pdfengUniversidad Nacional de ColombiaEuropa Universität ViadrinaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasEscuela de Administración y Contaduría PúblicaFacultad de AdministraciónBogotá - ColombiaUniversidad Nacional de Colombia - Sede Bogotá330 - EconomíaBEPSTransferencia de beneficiosAmérica LatinaErosión fiscalProfitshiftingLatin-AmericaTax erosionBEPS in Latín America - an analysis of current implementation and problemsBEPS en América Latina - Un análisis de la aplicación y los problemas actualesTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMÀlvarez, M. H. (2019). Hybrid Mismatch Arrangements – Recommendations for Domestic Law. In W. W. Kraft & A. Striegel (Eds.), WCLF Tax und IP Gesprächsband 2017: Immaterielle Werte als zentrale Komponente internationaler Steuerstrategien (pp. 235–266). Wiesbaden: Springer Fachmedien Wiesbaden. https://doi.org/10.1007/978-3-658-24953-3_16 Antonis Adam, Pantelis Kammas, & Athina Lagou (2013). The effect of globalization on capital taxation: What have we learned after 20years of empirical studies? Journal of Macroeconomics, 35, 199–209. https://doi.org/10.1016/j.jmacro.2012.09.003 Ariely, G., & Uslaner, E. M. (2017). Corruption, fairness, and inequality. International Political Science Review, 38(3), 349–362. https://doi.org/10.1177/0192512116641091 Asher Mukul G., & Rajan Ramkishen S. (2001). Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia. ASEAN Economic Bulletin, 18(1), 119–139. Retrieved from http://ezproxy.unal.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=edsjsr&AN=edsjsr.25773659&lang=es&site=eds-live Betty Andrade Rodríguez (2017). Implementation v. Adaptation: BEPS in Latin America through the Lens of the ILADT Model. World Tax Journal, 2017(August), 303–351. Błażej Kuźniacki (2018). The Principal Purpose Test (PPT) in BEPS Action 6 and the MLI: Exploring Challenges Arising from Its Legal Implementation and Practical Application. World Tax Journal, 2018(May), 233-294. Brazil, & OECD (2019). OECD and Brazil issue joint statement on OECD-Brazil transfer pricing project. IFBD -News. Retrieved from https://research.ibfd.org/#/doc?url=/document/tns_2019-07-15_br_4 Broe, L. D., & Luts, J. (2015). BEPS Action 6: Tax Treaty Abuse. Intertax, 43, 122–146. Carolina Masihy, & Gonzalo Suffiotti (2021, January 5). El Concepto de Establecimiento Permanente en Chile – Evolución Reciente y Desafíos | IFA Chile. Retrieved from http://www.ifachile.cl/2020/07/29/el-concepto-de-establecimiento-permanente-en-chile-evolucion-reciente-y-desafios-del-nuevo-concepto-en-la-ley-sobre-impuesto-a-la-renta-2/ Castañeda Rodríguez, V. M. (2015). La moral tributaria en América Latina y la corrupción como uno de sus determinantes. Revista Mexicana De Ciencias Políticas Y Sociales, 60(224), 103–132. https://doi.org/10.1016/S0185-1918(15)30005-2 Christian Kahlenberg, A. K. (2016). Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists? World Tax Journal, 2016(February), 37–78. Christians, A., & Shay, S. E. (2017). Assessing BEPS: Origins, Standards, and Responses. General Report, in 102A Cahiers De Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses, 17. Comisión de Expertos para la Equidad y la Competitividad Tributaria, Bonilla, R., Córdoba, R., Lewin, A., Morales, O. D., Montoya, S., . . . Villar, L. (2015). Comisión de Expertos para la Equidad y la Competitividad Tributaria. Retrieved from https://www.repository.fedesarrollo.org.co/handle/11445/3284 D. Fuentes Hernández, M.S. Screpante. The New Argentina-Mexico Income and Capital Tax Treaty (2015): A Tax Treaty in the BEPS Era. Bulletin for International Taxation, 2017(71). Daniele Canè (2017). Controlled Foreign Corporations as Fiscally Transparent Entities. The Application of CFC Rules in Tax Treaties. World Tax Journal. (Volume 9). Retrieved from https://research.ibfd.org/#/doc?url=/collections/wtj/html/wtj_2017_04_int_4.html#wtj_2017_04_int_4_s_4 Datosmacro.com (2021, January 6). Uruguay: Economía y demografía 2021. Retrieved from https://datosmacro.expansion.com/paises/uruguay Deloitte. BEPS-Actions-implementation-Brazil. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-beps-actions-implementation-brazil.pdf Deloitte. Panama Highlights 2020. 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Bulletin for International Taxation. (66). Gillespie, J. (2018). The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention. Gobierno de Mexico (2021, January 18). Tratados en Materia Fiscal y Cuestiones Relacionadas. Retrieved from https://www.sat.gob.mx/normatividad/98105/tratados-en-materia-fiscal-y-cuestiones-relacionadastratados-en-materia-fiscal-y-cuestiones-relacionadas Gobierno de Uruguay. DECRETO 510/011. Publicado En El Diario Oficial N° 28.405. Retrieved from https://www.bps.gub.uy/bps/file/3644/2/d0510-011_impuestos_irpf_irae_irnr_reglamentacion.pdf A. Gomes de Oliveira, & F. Lisboa Moreira. The Brazilian Transfer Pricing Regime. Bulletin for International Taxation, 2017(71). Graeme S. Cooper (2015). Some Thoughts on the OECD’s Recommendations on Hybrid Mismatches. Bulletin for International Taxation, No. 6, 2015(69). Guide of Double Taxation Treaties signed by Panama (2020, December 21). Retrieved from https://www.pardinilaw.com/EN/padela/articles/85/foreign-investment/guide-of-double-taxation-treaties-signed-by-panama/ Haigh, N., Walker, J., Bacq, S., & Kickul, J. (2015). Hybrid Organizations: Origins, Strategies, Impacts, and Implications. California Management Review, 57(3), 5–12. https://doi.org/10.1525/cmr.2015.57.3.5 Harsh Arora (2017). An Evaluation of the Measures in Action 14 of the Action Plan of the OECD/G20 BEPS Initiative Intended to Make Dispute Resolution More Effective. Bulletin for International Taxation, No. 5 2017(71). Retrieved from https://research.ibfd.org/#/doc?url=/document/bit_2017_05_int_3 IBFD. Costa Rica- BEPS Country Monitor. Retrieved from https://research.ibfd.org/#/doc?url=/document/beps_cr IBFD. Panama - BEPS Country Monitor. Retrieved from https://research.ibfd.org/#/doc?url=/document/beps_pa IBFD. Uruguay - BEPS Country Monitor. 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Retrieved from https://cijuf.org.co/sites/cijuf.org.co/files/documentos_interes/DOC%20637.%20NUEVAS%20TASAS%20RETENCION%20PAGOS%20EXTERIOR.pdf Johann Hattingh (2018). The Impact of the BEPS Multilateral Instrument on International Tax Policies. Bulletin for International Taxation, 2018(May), 234–247. Juan Angel Becerra. The Influence of the OECD Multilateral Convention on Mexico’s Tax Treaties. Bulletin for International Taxation, 2012(71). Julio Martinez-Galarraga, Adrián Rodríguez Miranda, & Henry Willebald (2020). Patterns of Regional Income Distribution in Uruguay (1872–2012): A Story of Agglomeration, Natural Resources and Public Policies. In Time and Space (pp. 271–307). Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-47553-6_11 Kumar, M. S., Quinn, D. P., & International Monetary, Fund (2012). Globalization and Corporate Taxation. IMF Working Paper: INTERNATIONAL MONETARY FUND. 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