El principio de equidad fiscal a través de la acción 6 para prevenir el abuso de los tratados de doble tributación
The abuse of double tax treaties, such as treaty shopping, has allowed multinationals to create artificial structures, through which they manage to reduce their effective tax rate. This has generated the income of companies that operate in an international level escape from paying their corporate ta...
- Autores:
-
Ciodaro Guerra, Melisa Andrea
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2020
- Institución:
- Universidad de los Andes
- Repositorio:
- Séneca: repositorio Uniandes
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uniandes.edu.co:1992/51369
- Acceso en línea:
- http://hdl.handle.net/1992/51369
- Palabra clave:
- Derecho fiscal (Derecho internacional)
Doble imposición internacional
Impuestos dobles
Evasión de impuestos
Equidad económica
Derecho
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 Internacional
| Summary: | The abuse of double tax treaties, such as treaty shopping, has allowed multinationals to create artificial structures, through which they manage to reduce their effective tax rate. This has generated the income of companies that operate in an international level escape from paying their corporate taxes or are subject to very low rates. When this occurs, the bilateral and reciprocal nature of the treaties is frustrated, which in turn generates the violation of the inter-nation equity principle. The Organization for Cooperation and Economic Development, promulgated action 6 within the BEPS plan, to prevent treaty abuse, as this abuse was identified as one of the major concerns to avoid the erosion of the tax base and the transfer of benefits (BEPS). By virtue of the foregoing, the objective of this document is to analyze whether the application of the measures promoted in action 6 are appropriate to restore the inter-nation equity principle. |
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