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El Pilar 2 De La Ocde. Un Análisis De La Tributación Mínima Global Desde La Perspectiva De La Justicia Fiscal Para Los Países En Desarrollo

Author

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  • Sevilla Bernabéu, Benjamín

    (Universidad de Valencia)

Abstract

La globalización ha dado lugar a un aumento de las transacciones transfronterizas, especialmente por parte de las empresas multinacionales, lo cual ha provocado un cambio en el equilibrio entre los sistemas fiscales nacionales y las normas internacionales. Todo ello ha conllevado que la OCDE lidere las iniciativas sobre cómo actualizar el sistema fiscal internacional para adaptarlo a las necesidades del s. XXI. En este trabajo se analiza el Pilar 2 desde el enfoque de la justicia fiscal para los países en desarrollo. Si bien el sistema fiscal internacional debiera tender a reevaluar los deberes intrínsecos al concepto de justicia fiscal, desgraciadamente, ese idílico escenario está muy lejos de materializarse.

Suggested Citation

  • Sevilla Bernabéu, Benjamín, 2025. "El Pilar 2 De La Ocde. Un Análisis De La Tributación Mínima Global Desde La Perspectiva De La Justicia Fiscal Para Los Países En Desarrollo," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 195(2), pages 131-166, June.
    • Handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:131-166
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2457/3023
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    More about this item

    Keywords

    Pilar 2; justicia fiscal; Marco Inclusivo; países en desarrollo; norma de sujeción a impuestos.;
    All these keywords.

    JEL classification:

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

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