El nuevo orden jurídico internacional en materia tributaria

Because of the reproach of global society for the increase in tax rates on consumption and savings, as a result of the decrease in tax revenues in most countries of the world as a result of the recent business models and their value chains of global companies, through which most of the wealth is gen...

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Bibliographic Details
Main Author: Mendoza López, Doris Teresita
Format: Article
Language:Spanish
Published: 2023
Subjects:
action plan OECD
G20
minimum standards
multilateral instrument
inclusive framework
soft law
plan de acción OCDE
estándares mínimos
instrumento multilateral
marco inclusivo
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=8828283
Source:ACDI - Anuario Colombiano de Derecho Internacional, ISSN 2145-4493, Nº. 16, 2023
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El nuevo orden jurídico internacional en materia tributaria
Summary: Because of the reproach of global society for the increase in tax rates on consumption and savings, as a result of the decrease in tax revenues in most countries of the world as a result of the recent business models and their value chains of global companies, through which most of the wealth is generated, different members of the international community call on governments and international organizations to design rules that regulate the taxation of commercia and financial transactions developed in the global economic scenario. Hence, under a mandate from the G20 countries, the Organisation for Economic Co-operation and Development (hereinafter OECD) designs and approves the measures of the "Action Plan on Base Erosion and Profit Shifting" (hereinafter OECD/G20 Action Plan or beps project),in which a new era in international taxation is conceived, characterized by promoting tax compliance, the limit of contrived tax planning strategies to reduce the payment of taxes on corporate income, and the establishment of universal fiscal language.      Meanwhile, it is right to predict the birth of the legal order of international taxation built by means of provisions developed within supranational bodies, known in the academic field as soft law, by virtue of being adopted by a significant number of national legislations.

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