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Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación

Author

Listed:
  • Aitor Navarro Ibarrola

    (Universidad Carlos III de Madrid)

Abstract

La iniciativa GloBE de tributación mínima, impulsada por la OCDE, va a alterar de manera significativa la distribución de la potestad tributaria sobre rentas transfronterizas, limitando la competencia fiscal por debajo del gravamen mínimo que el Marco Inclusivo acuerde para lograr un aumento de la recaudación en términos agregados. Pese a su relevancia, en el transcurso del proyecto no se han abordado de manera adecuada las implicaciones de política fiscal que conlleva la adopción de las medidas propuestas, ni los problemas referidos a su adecuada implementación. Estas cuestiones se abordan en el presente trabajo.

Suggested Citation

  • Aitor Navarro Ibarrola, 2021. "Consideraciones de política fiscal sobre la propuesta GloBE de tributación mínima (Pilar 2) y su implementación," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 179(2), pages 63-91, June.
    • Handle: RePEc:hpe:crotri:y:2021:v:179:i:2:p:63-91
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    More about this item

    Keywords

    GloBE; tributación mínima; Marco Inclusivo; competencia fiscal; BEPS;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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