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Problemas de la tributación internacional en Iberoamérica

Author

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  • Andres Baez
  • José Castro

Abstract

Creado en 2009 con el apoyo y participación de universidades de la región, el Observatorio Iberoamericano de Fiscalidad Internacional (OITI) es un lugar de encuentro en el que profesionales y académicos amantes del debate riguroso analizan los problemas de la tributación internacional, particularmente la Erosión de la base Imponible y el Traslado de Beneficios que dieron origen al Plan BEPS de la OCDE y el G20, por supuesto, sin dejar de lado otros temas que, aunque no fueron relevantes para esas organizaciones, resultan del mayor interés para los países Iberoamérica. Entre sus actividades el OITI se encarga de organizar el Iberoamerican Tax Mont Court, una competición en la cual participan estudiantes de grado y posgrado, y en la que resuelven, de forma oral y por escrito, diversos casos de fiscalidad internacional. Con el ánimo de celebrar los diez años de su fundación el OITI invitó a profesores y profesionales relacionados con la fiscalidad para que presentaran por escrito sus reflexiones y análisis respecto de los problemas que han preocupado a esta publicación en la que se recogen veintiún contribuciones que abordan (siempre críticamente) los asuntos propios del Plan BEPS, y también aquellos problemas que han quedado por fuera de esa esfera, pero que resultan del mayor interés para quienes desean profundizar en el tema de la tributación.

Suggested Citation

  • Andres Baez & José Castro, 2019. "Problemas de la tributación internacional en Iberoamérica," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1154, October.
    • Handle: RePEc:ext:derech:1154
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    References listed on IDEAS

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