Reforming International Taxation: Is the Process the Real Product?

Abstract

Reforming international taxation -how national tax systems interact with each other-is an issue that is always technically complex, often economically significant, and sometimes politically explosive. Some expect major changes in international taxation in the near future but no one yet knows what changes will be made or when, how, and how effectively they might be implemented. Instead of speculating about such matters, this paper considers the process by which countries are attempting to reform international taxation problems, essentially through complex technical and political negotiations intended to produce an improved set of "soft" law arrangements, adherence to which will, as in the present system, be essentially voluntary. The current process, although under the aegis of the OECD, is considerably more inclusive than earlier negotiations on international taxation, which were largely between developed countries that were predominantly capital exporters. Greater inclusivity may make negotiations more difficult to conclude successfully but it may also result in a system that will be more widely accepted as fair. Moreover, experience gained through the present prolonged and intensive negotiations on international taxation may perhaps suggest a more fruitful approach to dealing with such other global public goods problems as climate change.

Adaptación de la información sobre responsabilidad fiscal a las nuevas exigencias informativas. Una aproximación al caso español

“…En los últimos años se han puesto en evidencia numerosos casos de empresas multinacionales (EMN) que utilizando prácticas fiscales agresivas realizan contribuciones muy bajas al pago de impuestos sobre sociedades a nivel global (LuxLeaks, Papeles de Panamá, etc.). Estas situaciones son el resultado de una combinación de grupos empresariales multinacionales que operan a nivel internacional, de sistemas tributarios nacionales que en ocasiones compiten entre sí y de la ausencia de organismos multilaterales que puedan supervisar o juzgar la correcta aplicación desde una perspectiva fiscal internacional (Bird, 2016;Dowling, 2014). La OCDE (2015) estima que las prácticas fiscales agresivas dirigidas a erosionar la base imponible de las corporaciones internacionales generan a los estados una pérdida de ingresos de entre el 4% y 10% de su recaudación por el impuesto de sociedades (entre 100 y 240 mil millones de dólares estadounidenses).…”