The Resource La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint

La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint

Label
La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
Title
La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
Creator
Subject
Language
  • spa
  • eng
Summary
This paper analyzes the current state of development of the so-called Pillar 1 of the OECD/G20 Inclusive Framework on BEPS Project, referring to the adaptation of the international tax system to the challenges of the digitalization of the economy. On the one hand, the "Blueprint on Pillar One" published by the OECD in October 2020 is examined, which contains the technical structural elements of the Pillar 1 measures that could determine a structural reform of the international tax system, in order to articulate the first phase of this complex process of adapting the international tax system to the digital economy. The second part of this study tries to provide a series of in-depth reflections on the transformation process of the international tax system derived from the OECD/G20 BEPS 1.0 & 2.0 Initiatives, considering in particular the factors that are promoting such transformation, the potential implications of the measures that are being proposed in this context, and the very direction of the trends that can determine the evolution of the model for the taxation of profits of large companies
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2021), no. 456 ; p. 53-100
http://library.link/vocab/creatorName
Calderón Carrero, J.M
Geographic coverage
International
Language note
Spanish
http://library.link/vocab/subjectName
  • corporate income tax
  • digital economy
  • globalization
  • unilateral relief
  • Pillar 1 (OECD)
  • BEPS Project (OECD)
Label
La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/A-D/CONTYTR/456_53-100.pdf
Instantiates
Publication
Note
20210310
Label
La Reforma Fiscal Global derivada del Proyecto OCDE/G20 BEPS 2.0 : el "Blueprint" del Pilar 1 = The Global Tax Reform resulting from the OECD/G20 BEPS 2.0 Initiative : the Pillar 1 Blueprint
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/A-D/CONTYTR/456_53-100.pdf
Publication
Note
20210310

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