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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2023
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| Source: | ACDI - Anuario Colombiano de Derecho Internacional, ISSN 2145-4493, Nº. 16, 2023 |
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action plan OECD
G20 minimum standards multilateral instrument inclusive framework soft law plan de acción OCDE G20 estándares mínimos instrumento multilateral marco inclusivo soft law |
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action plan OECD
G20 minimum standards multilateral instrument inclusive framework soft law plan de acción OCDE G20 estándares mínimos instrumento multilateral marco inclusivo soft law Mendoza López, Doris Teresita El nuevo orden jurídico internacional en materia tributaria |
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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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Article
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Mendoza López, Doris Teresita
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Mendoza López, Doris Teresita
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Mendoza López, Doris Teresita
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| title |
El nuevo orden jurídico internacional en materia tributaria
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El nuevo orden jurídico internacional en materia tributaria
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| title_full |
El nuevo orden jurídico internacional en materia tributaria
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El nuevo orden jurídico internacional en materia tributaria
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El nuevo orden jurídico internacional en materia tributaria
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el nuevo orden jurídico internacional en materia tributaria
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2023
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dialnet-ar-18-ART00015830662023-03-04El nuevo orden jurídico internacional en materia tributaria Mendoza López, Doris Teresitaaction plan OECDG20minimum standardsmultilateral instrumentinclusive frameworksoft lawplan de acción OCDEG20estándares mínimosinstrumento multilateralmarco inclusivosoft lawBecause 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.Devido à reprovação da sociedade mundial pelo aumento das alíquotassobre o consumo e a poupança, em decorrência da diminuição dasreceitas tributárias na maioria dos países do mundo em decorrência dosrecentes modelos de negócios e suas cadeias de valor, por meio do qualé gerada a maior parte da riqueza, diferentes membros da comunidadeinternacional exigem de governos e organismos internacionais o desenhode normas que regulem a tributação das transações comercial-financeirasdesenvolvidas no cenário econômico global. Assim, por mandato dos paísesdo G20, a Organização para a Cooperação e Desenvolvimento Econômico(ocde) concebe e aprova as medidas do Plano de ação contra a erosão dabase tributável e a transferência de benefícios (Plano de Ação do ocde/G20ou Projeto beps), em que se concebe uma nova era na tributação internacional,caracterizada pela promoção do cumprimento tributário, o limite dasestratégias artificiais de planejamento tributário para reduzir o pagamentode impostos sobre a renda das pessoas jurídicas e o estabelecimento dalinguagem fiscal universal. Dessa forma, é justo prever o nascimento doordenamento jurídico da tributação internacional construído por meio dedispositivos criados no seio de organizações supranacionais, conhecidosno meio acadêmico como soft law, em virtude de serem adotados por umnúmero significativo de legislações nacionais.En razón del reproche de la sociedad mundial por el aumento en las tasas impositivas al consumo y al ahorro, en consecuencia de la disminución en los ingresos fiscales en la mayoría de los países del orbe como resultado de los recientes modelos de negocios y sus cadenas de valor de las empresas globales, a través de los cuales se genera la mayor parte de la riqueza, distintos miembros de la comunidad internacional reclaman a los gobiernos y organismos internacionales el diseño de normas que regulen la fiscalidad de las transacciones comerciales-financieras desarrolladas en el escenario económico global. De ahí que, mediante mandato de los países del G20[1], en la Organización para la Cooperación y el Desarrollo Económicos (en adelante OCDE) se diseñan y se aprueban las medidas del “Plan de acción contra la erosión de la base imponible y el traslado de beneficios” (en adelante Plan de Acción OCDE/G20 o proyecto beps), en las que se concibe una nueva era en la tributación internacional, caracterizada por impulsar el cumplimiento tributario, el límite de las estrategias artificiosas de planeación fiscal para disminuir el pago de impuestos a la renta societaria, y el establecimiento del lenguaje fiscal universal. En tanto, es justo que se vaticine el nacimiento del orden jurídico de tributación internacional construido mediante disposiciones gestadas en el seno de organismos supranacionales, conocidas en el ámbito académico como soft law, en virtud de ser adoptadas por un número importante de legislaciones nacionales. [1] El grupo denominado como G20 se integra por Alemania, Arabia Saudita, Argentina, Australia, Brasil, Canadá, China, Estados Unidos, Francia, India, Indonesia, Italia, Japón, México, Reino Unido, República de Corea, Rusia, Sudáfrica, Turquía, y los países de la Unión Europea.2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8828283(Revista) ISSN 2027-1131(Revista) ISSN 2145-4493ACDI - Anuario Colombiano de Derecho Internacional, ISSN 2145-4493, Nº. 16, 2023spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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