Acuerdo Multilateral de 130 jurisdicciones sobre los principios de la Reforma Fiscal Global BEPS 2.0

  1. José Manuel Calderón Carrero 1
  1. 1 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2021

Número: 461-462

Tipo: Artículo

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Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

Este estudio expone y analiza el contenido e implicaciones del acuerdo multilateral alcanzado el 1 de julio de 2021 por 130 jurisdicciones miembros del Marco Inclusivo BEPS para la reforma del sistema de fiscalidad internacional. El acuerdo multilateral tan solo establece los principios y elementos fundamentales para la reforma del referido sistema a partir de los denominados Pilares 1 y 2 del Proyecto BEPS 2.0. Tales Pilares hacen referencia, por un lado, a la adaptación del sistema de fiscalidad internacional a la economía digital y, por otro, al establecimiento de medidas de tributación global mínima de los beneficios de las grandes empresas multinacionales. Este trabajo constituye una continuación del estudio publicado por el mismo autor en esta revista (Revista de Contabilidad y Tributación. CEF, 456, marzo 2021).

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Fuente de los datos: Dialnet