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El Impuesto Mínimo Global En Economías Emergentes

Author

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  • Collosa, Alfredo

    (Contador Público)

Abstract

En este trabajo en la primera parte un análisis teórico/práctico del Impuesto Mínimo Global o Pilar II Plan de Acción BEPS (OCDE) y su estado actual de implementación en los diversos países. En la parte central se analizan las ventajas, desventajas y posibles impactos del mismo para las economías emergentes. Luego se analiza la propuesta de la ONU de Convención Fiscal Internacional, destacan-do asimismo opiniones respecto a su importancia. Finalmente se formulan conclusiones considerando el posible impacto para las econo-mías emergentes.

Suggested Citation

  • Collosa, Alfredo, 2025. "El Impuesto Mínimo Global En Economías Emergentes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 195(2), pages 11-35, June.
    • Handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:11-35
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2454/3019
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    More about this item

    Keywords

    Impuesto Mínimo Global; economía digital; tributación directa; economías emergentes; cooperación fiscal internacional.;
    All these keywords.

    JEL classification:

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

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