Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework

• Autor: Serrano Antón, Fernando
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/9770
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770
• Nivel de acceso: acceso abierto
• Materia: income tax; international taxation; anti-abuse measures; double taxation agreements; law sources system; double taxation elimination; soft law; globalization; impuesto sobre la renta; fiscalidad internacional; medidas antiabuso; convenios de doble imposición internacional; sistema de fuentes del derecho; eliminación de la doble imposición internacional; globalización

This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed.