El Convenio Multilateral para la implementación de la Cantidad A del Pilar 1 (BEPS 2.0): análisis preliminar y potenciales implicaciones para el sistema de fiscalidad internacional

Abstract

This study tries to present in a basic and synthetic way the Multilateral Agreement to implement Amount A of Pillar 1, based on the text recently published by the OECD (October 2023). The Multilateral Agreement on the implementation of the Pillar (MLC) constitutes a first multilateral tax coordination agreement in relation to the adaptation of the tax system to the digital and globalized economy. The text of the «Multilateral Tax Agreement», articulating the main material rules on the aforementioned amount A of Pillar 1, reflects the current state of international consensus on the matter, but does not necessarily represent the final point of the negotiations that are taking place between the different countries under the inclusive BEPS framework. The publication of the Multilateral Tax Agreement in itself represents a historical milestone and has profound implications, both from the perspective of fiscal policy and tax enforcement.