From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework

La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internaciona...

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Autores:: Yáñez, Felipe

Tipo de recurso:: Article of journal

Fecha de publicación:: 2023

Institución:: Universidad Externado de Colombia

Repositorio:: Biblioteca Digital Universidad Externado de Colombia

Idioma:: spa

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dc.title.spa.fl_str_mv	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
dc.title.translated.eng.fl_str_mv	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
spellingShingle	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
title_short	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_full	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_fullStr	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_full_unstemmed	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_sort	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
dc.creator.fl_str_mv	Yáñez, Felipe
dc.contributor.author.spa.fl_str_mv	Yáñez, Felipe
dc.subject.eng.fl_str_mv	BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity
topic	BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
dc.subject.spa.fl_str_mv	BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
description	La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internacionales como el Plan de Acción BEPS de la OCDE buscan abordar estos problemas mediante acciones coordinadas entre países y organizaciones internacionales. Este ensayo examina críticamente el impacto de dicho plan en el concepto de soberanía fiscal de los Estados individuales y el desplazamiento de dicho poder hacia las organizaciones internacionales. Su punto de partida es que los Estados deben conservar la soberanía fiscal, ya que es fundamental para la democracia, basada en el consentimiento de los ciudadanos al pago de impuestos a gobiernos transparentes y fiscalizables. Por el contrario, el desplazamiento de la soberanía fiscal a organizaciones internacionales plantea preocupaciones sobre sus efectos en los principios democráticos. El autor aboga por un enfoque equilibrado para abordar los problemas fiscales globales, respetando la soberanía fiscal y los valores democráticos. Bajo esta perspectiva, la solución a dichos problemas, en lugar de concentrarse exclusivamente en una cada vez mayor coordinación global, podría implicar que los Estados renueven los contratos sociales con sus ciudadanos, logrando un equilibrio entre la coerción estatal y la libertad de los contribuyentes para vincularse con otras jurisdicciones.
publishDate	2023
dc.date.accessioned.none.fl_str_mv	2023-12-07T11:46:24Z 2024-06-07T08:31:57Z
dc.date.available.none.fl_str_mv	2023-12-07T11:46:24Z 2024-06-07T08:31:57Z
dc.date.issued.none.fl_str_mv	2023-12-07
dc.type.spa.fl_str_mv	Artículo de revista
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dc.relation.bitstream.none.fl_str_mv	https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15832 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15833 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15834
dc.relation.citationedition.spa.fl_str_mv	Núm. 24 , Año 2024 : Enero-Junio
dc.relation.citationendpage.none.fl_str_mv	297
dc.relation.citationissue.spa.fl_str_mv	24
dc.relation.citationstartpage.none.fl_str_mv	285
dc.relation.ispartofjournal.spa.fl_str_mv	Revista de Derecho Fiscal
dc.relation.references.spa.fl_str_mv	Alvarez, J. E. (2007). Introducing the Themes (Introduction to Symposium on ‘Democratic Theory and International Law’). Victoria University of Wellington Law Review, 38(159). Apeldoorn, L. v. (2016). Beps, tax sovereignty and global justice. Critical Review of International Social and Political Philosophy, 21(4), 478-499. https://doi.org/10.1080/13698230.2016.1220149 Bartelsman, E. J., & Beetsma Roel M. W. J. (2000). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries. https://ssrn.com/abstract=258937 or http://dx.doi.org/10.2139/ssrn.258937) Dagan, T. (2022). Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges. Bulletin for International Taxation, 76(1). Deutsche Gesellschaft für Internationale Zusammenarbeit. (n. d.). Addressing tax evasion & tax avoidance in developing countries. https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdf Devereux, M., & Vella, J. (2014). Are we heading towards a corporate tax system fit for the 21st century. Fiscal studies, 35(4), 449-475. Dietsch, P. (2015). Catching capital: the ethics of tax competition. Oxford University Press Dyreng, S., & Hanlon, M. (2019). Tax Avoidance and Multinational Firm Behavior. https://www.brookings.edu/wp-content/uploads/2019/12/Dyreng-Hanlon-12.14.19.pdf Fung, S. (2017). The questionable legitimacy of the OECD/G20 BEPS project. Erasmus Law Review, 10(2). https://doi.org/10.5553/elr.000085 Hines, J. R., & Rice, E. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109, 149-182. KPMG’s EU Tax Centre. (2021). OECD/G20 Inclusive Framework on BEPS (2.0). https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/07/etf-452-oecd-g20-inclusiveframework-agreement-on-beps-2-0.pdf Leung, R. (2022). Status of OECD’s Two-Pillar Solution for international taxation (BEPS 2.0). https://www.wolterskluwer.com/en-au/expert-insights/status-of-oecd-two-pillar-solution OECD. (1998). Harmful tax competition: an emerging global issue. Organisation for Economic Cooperation and Development. OECD. (2013a). Addressing base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013b). Action plan on base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013c). Update: Base Erosion and Profit Shifting. https://search.oecd.org/tax/CMIN(2013)7-ENG.pdf OECD. (2015). OECD/G20 base erosion and profit shifting project: explanatory statement. Organisation for Economic Cooperation and Development OECD. (n. d). Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. https://www.oecd.org/tax/treaties/multilateral-convention-to-mplement-tax-treaty-related-measures-to-prevent-beps.htm Ring, D. M. (2022). Democracy, sovereignty and tax competition: the role of tax sovereignty in shaping tax cooperation. Florida Tax Review, 9(5). https://doi.org/10.5744/ftr.2009.1053 Walczak, J. (2018). Taxation, Representation, and the American Revolution https://taxfoundation.org/blog/taxation-representation-american-revolution/ Wells, B., & Lowell, C. H. (2013). Tax base erosion: reformation of section 4822s Arm’s length standard. https://doi.org/10.2139/ssrn.2310882
dc.rights.spa.fl_str_mv	Felipe Yáñez - 2023
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institution	Universidad Externado de Colombia
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spelling	Yáñez, Felipe2023-12-07T11:46:24Z2024-06-07T08:31:57Z2023-12-07T11:46:24Z2024-06-07T08:31:57Z2023-12-07La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internacionales como el Plan de Acción BEPS de la OCDE buscan abordar estos problemas mediante acciones coordinadas entre países y organizaciones internacionales. Este ensayo examina críticamente el impacto de dicho plan en el concepto de soberanía fiscal de los Estados individuales y el desplazamiento de dicho poder hacia las organizaciones internacionales. Su punto de partida es que los Estados deben conservar la soberanía fiscal, ya que es fundamental para la democracia, basada en el consentimiento de los ciudadanos al pago de impuestos a gobiernos transparentes y fiscalizables. Por el contrario, el desplazamiento de la soberanía fiscal a organizaciones internacionales plantea preocupaciones sobre sus efectos en los principios democráticos. El autor aboga por un enfoque equilibrado para abordar los problemas fiscales globales, respetando la soberanía fiscal y los valores democráticos. Bajo esta perspectiva, la solución a dichos problemas, en lugar de concentrarse exclusivamente en una cada vez mayor coordinación global, podría implicar que los Estados renueven los contratos sociales con sus ciudadanos, logrando un equilibrio entre la coerción estatal y la libertad de los contribuyentes para vincularse con otras jurisdicciones.Base erosion and profit shifting (BEPS) by multinational companies is a growing global concern. This practice deprives countries of tax revenue, distorts competition, and challenges tax sovereignty. International initiatives such as the OECD BEPS Action Plan seek to address these problems through coordinated actions between countries and international organizations. This essay critically examines the impact of said Plan on the concept of fiscal sovereignty of individual States and the displacement of said power towards international organizations. Its starting point is that States must preserve fiscal sovereignty, since it is fundamental for democracy, based on the consent of citizens to pay taxes to transparent and auditable governments. In contrast, the shift of fiscal sovereignty to international organizations raises concerns about its effects on democratic principles. The author advocates a balanced approach to addressing global fiscal problems, respecting fiscal sovereignty and democratic values. From this perspective, the solution to these problems, instead of focusing exclusively on increasing global coordination, could imply that States renew social contracts with their citizens, achieving a balance between state coercion and the freedom of taxpayers to link with other jurisdictions.application/pdftext/htmltext/xml10.18601/16926722.n24.132346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/15416https://doi.org/10.18601/16926722.n24.13spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15832https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15833https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15834Núm. 24 , Año 2024 : Enero-Junio29724285Revista de Derecho FiscalAlvarez, J. E. (2007). Introducing the Themes (Introduction to Symposium on ‘Democratic Theory and International Law’). Victoria University of Wellington Law Review, 38(159).Apeldoorn, L. v. (2016). Beps, tax sovereignty and global justice. Critical Review of International Social and Political Philosophy, 21(4), 478-499. https://doi.org/10.1080/13698230.2016.1220149Bartelsman, E. J., & Beetsma Roel M. W. J. (2000). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries. https://ssrn.com/abstract=258937 or http://dx.doi.org/10.2139/ssrn.258937)Dagan, T. (2022). Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges. Bulletin for International Taxation, 76(1).Deutsche Gesellschaft für Internationale Zusammenarbeit. (n. d.). Addressing tax evasion & tax avoidance in developing countries. https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdfDevereux, M., & Vella, J. (2014). Are we heading towards a corporate tax system fit for the 21st century. Fiscal studies, 35(4), 449-475.Dietsch, P. (2015). Catching capital: the ethics of tax competition. Oxford University PressDyreng, S., & Hanlon, M. (2019). Tax Avoidance and Multinational Firm Behavior. https://www.brookings.edu/wp-content/uploads/2019/12/Dyreng-Hanlon-12.14.19.pdfFung, S. (2017). The questionable legitimacy of the OECD/G20 BEPS project. Erasmus Law Review, 10(2). https://doi.org/10.5553/elr.000085Hines, J. R., & Rice, E. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109, 149-182.KPMG’s EU Tax Centre. (2021). OECD/G20 Inclusive Framework on BEPS (2.0). https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/07/etf-452-oecd-g20-inclusiveframework-agreement-on-beps-2-0.pdfLeung, R. (2022). Status of OECD’s Two-Pillar Solution for international taxation (BEPS 2.0). https://www.wolterskluwer.com/en-au/expert-insights/status-of-oecd-two-pillar-solutionOECD. (1998). Harmful tax competition: an emerging global issue. Organisation for Economic Cooperation and Development.OECD. (2013a). Addressing base erosion and profit shifting. Organisation for Economic Cooperation and Development.OECD. (2013b). Action plan on base erosion and profit shifting. Organisation for Economic Cooperation and Development.OECD. (2013c). Update: Base Erosion and Profit Shifting. https://search.oecd.org/tax/CMIN(2013)7-ENG.pdfOECD. (2015). OECD/G20 base erosion and profit shifting project: explanatory statement. Organisation for Economic Cooperation and DevelopmentOECD. (n. d). Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. https://www.oecd.org/tax/treaties/multilateral-convention-to-mplement-tax-treaty-related-measures-to-prevent-beps.htmRing, D. M. (2022). Democracy, sovereignty and tax competition: the role of tax sovereignty in shaping tax cooperation. Florida Tax Review, 9(5). https://doi.org/10.5744/ftr.2009.1053Walczak, J. (2018). Taxation, Representation, and the American Revolution https://taxfoundation.org/blog/taxation-representation-american-revolution/Wells, B., & Lowell, C. H. (2013). Tax base erosion: reformation of section 4822s Arm’s length standard. https://doi.org/10.2139/ssrn.2310882Felipe Yáñez - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.http://creativecommons.org/licenses/by-nc-sa/4.0https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9172BEPS,Erosion of the Tax Base,Profit Transfer,Fiscal Sovereignty,OECD,International Coordination,Democratic Legitimacy,Social Contract,Global Taxes,Fiscal EquityBEPS,erosión de la base imponible,transferencia de beneficios,soberanía fiscal,OCDE,coordinación internacional,legitimidad democrática,contrato social,impuestos globales,equidad fiscalBEPS,erosão da base tributária,transferência de lucros,soberania fiscal,OCDE,coordenação internacional,legitimidade democrática,contrato social,impostos globais,equidade fiscalFrom the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive FrameworkFrom the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive FrameworkArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2564https://bdigital.uexternado.edu.co/bitstreams/0d2e4b93-bd62-433e-851f-c1a2814eaf74/download3f3ca03f0b9d6c8a7fc017689fba58c1MD51001/15416oai:bdigital.uexternado.edu.co:001/154162024-06-07 03:31:57.951http://creativecommons.org/licenses/by-nc-sa/4.0Felipe Yáñez - 2023https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org

From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework

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