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1
artículo
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
2
artículo
Publicado 2015
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This article evaluates and proposes a critique on the OECD’s BEPS Project. In the first three sections of the article behavioral logic of multinational companies are exposed, as well as the economic context in which the BEPS initiative arises and harmful tax practices develop. In subsequent sections we approach the objectives and principles of the BEPS plan and also addressed a critique of its development. Finally, we conclude that the BEPS plan has both structural and functional defects, although they are the best contemporary effort to counter BEPS, it is insufficient to curb multinationals aggressive tax planning practices.
3
artículo
Publicado 2021
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This article provides a brief overview of the exchange of information mechanisms between Tax Administrations, developed by the Organization for Economic Cooperation and Development (OECD) and the G20. Within this context it will be explained how the Report of Action 12 of the OECD/G20 project against base erosion and profit shifting (known as BEPS Project), influenced not only the European Union but also Latin America in the creation of potentially aggressive tax planning mandatory disclosure mechanisms. For this purpose, we will examine the most relevant aspects of the EU Directive 2018 (N° 822) of March 25, 2018 of the Council of the European or DAC6, as well as the mandatory disclosure regulations recently issued in Mexico and Argentina. The failed attempts by Brazil and Colombia to create this type of mechanisms will be explained as well.
4
artículo
In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
5
artículo
Publicado 2022
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The new digital era has had a strong effect on e-commerce, eliminating borders worldwide, which implies an exponential growth in this type of innovative business, likewise it is imperative the need to update the tax rules that regulate them in order to have efficient and effective tools to support the fight against tax evasion and tax avoidance. The constitutional tax principles of equity and proportionality are a reliable guideline for the determination of global or national tax rates, therefore, a review is addressed in the 15% global digital economy tax initiative designated by the OECD. The objective of this article is to understand the progress to the application of this tax, through the study of the transition and context of the BEPS (Base Erosion and Profit Shifting) project and its context in México. The methodology is based on documentary research, with a qualitative approach a...
6
artículo
Publicado 2021
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Este artículo hará un pequeño recorrido por los mecanismos de intercambio de información entre las Administraciones Tributarias desarrollados por la Organización para la Cooperación y el Desarrollo Económico (OCDE) y el G20. Dentro de ese contexto, se explicará cómo el Reporte de la Acción 12 del Plan contra la erosión de las bases gravables y la transferencia de beneficios (conocido como Plan de Acción BEPS) influenció no solo a la Unión Europea sino también a Latinoamérica en la creación de mecanismos de revelación obligatoria de planificaciones fiscales potencialmente agresivas. Para el efecto, se explicarán los aspectos más relevantes de la Directiva UE 2018 (N° 822) del 25 de marzo de 2018 del Consejo de la Unión Europea o DAC6, y de las normativas de revelación obligatoria recientemente expedidas en México y Argentina, así como los intentos fallidos de Bras...
