From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework

Yáñez, Felipe

doi:10.18601/16926722.n24.13

Titulo:

From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
.

Sumario:

La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internacionales como el Plan de Acción BEPS de la OCDE buscan abordar estos problemas mediante acciones coordinadas entre países y organizaciones internacionales. Este ensayo examina críticamente el impacto de dicho plan en el concepto de soberanía fiscal de los Estados individuales y el desplazamiento de dicho poder hacia las organizaciones internacionales. Su punto de partida es que los Estados deben conservar la soberanía fiscal, ya que es fundamental par... Ver más

Guardado en:

Revista:

Revista de Derecho Fiscal

ISSN:

1692-6722

EISSN:

2346-2434

Autores:

Yáñez, Felipe

Editor:

UNIVERSIDAD EXTERNADO DE COLOMBIA

DOI:

10.18601/16926722.n24.13

Año de publicación:

2023-12-07

Pagina inicial:

285

Pagina final:

297

Pais:

Colombia

Palabras claves:

BEPS,

erosión de la base imponible,

transferencia de beneficios,

soberanía fiscal,

OCDE,

coordinación internacional,

legitimidad democrática,

erosão da base tributária,

transferência de lucros,

soberania fiscal,

OCDE,

coordenação internacional,

legitimidade democrática,

contrato social,

impostos globais,

equidade fiscal

Licencia:

Felipe Yáñez - 2023

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

info:eu-repo/semantics/openAccess

http://purl.org/coar/access_right/c_abf2

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record_format	ojs
spelling	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internacionales como el Plan de Acción BEPS de la OCDE buscan abordar estos problemas mediante acciones coordinadas entre países y organizaciones internacionales. Este ensayo examina críticamente el impacto de dicho plan en el concepto de soberanía fiscal de los Estados individuales y el desplazamiento de dicho poder hacia las organizaciones internacionales. Su punto de partida es que los Estados deben conservar la soberanía fiscal, ya que es fundamental para la democracia, basada en el consentimiento de los ciudadanos al pago de impuestos a gobiernos transparentes y fiscalizables. Por el contrario, el desplazamiento de la soberanía fiscal a organizaciones internacionales plantea preocupaciones sobre sus efectos en los principios democráticos. El autor aboga por un enfoque equilibrado para abordar los problemas fiscales globales, respetando la soberanía fiscal y los valores democráticos. Bajo esta perspectiva, la solución a dichos problemas, en lugar de concentrarse exclusivamente en una cada vez mayor coordinación global, podría implicar que los Estados renueven los contratos sociales con sus ciudadanos, logrando un equilibrio entre la coerción estatal y la libertad de los contribuyentes para vincularse con otras jurisdicciones. Base erosion and profit shifting (BEPS) by multinational companies is a growing global concern. This practice deprives countries of tax revenue, distorts competition, and challenges tax sovereignty. International initiatives such as the OECD BEPS Action Plan seek to address these problems through coordinated actions between countries and international organizations. This essay critically examines the impact of said Plan on the concept of fiscal sovereignty of individual States and the displacement of said power towards international organizations. Its starting point is that States must preserve fiscal sovereignty, since it is fundamental for democracy, based on the consent of citizens to pay taxes to transparent and auditable governments. In contrast, the shift of fiscal sovereignty to international organizations raises concerns about its effects on democratic principles. The author advocates a balanced approach to addressing global fiscal problems, respecting fiscal sovereignty and democratic values. From this perspective, the solution to these problems, instead of focusing exclusively on increasing global coordination, could imply that States renew social contracts with their citizens, achieving a balance between state coercion and the freedom of taxpayers to link with other jurisdictions. Yáñez, Felipe BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal 24 Núm. 24 , Año 2024 : Enero-Junio Artículo de revista Journal article 2023-12-07T11:46:24Z 2023-12-07T11:46:24Z 2023-12-07 application/pdf text/html text/xml Centro de Estudios Fiscales Revista de Derecho Fiscal 1692-6722 2346-2434 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9172 10.18601/16926722.n24.13 https://doi.org/10.18601/16926722.n24.13 spa http://creativecommons.org/licenses/by-nc-sa/4.0 Felipe Yáñez - 2023 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. 285 297 Alvarez, J. E. (2007). Introducing the Themes (Introduction to Symposium on ‘Democratic Theory and International Law’). Victoria University of Wellington Law Review, 38(159). Apeldoorn, L. v. (2016). Beps, tax sovereignty and global justice. Critical Review of International Social and Political Philosophy, 21(4), 478-499. https://doi.org/10.1080/13698230.2016.1220149 Bartelsman, E. J., & Beetsma Roel M. W. J. (2000). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries. https://ssrn.com/abstract=258937 or http://dx.doi.org/10.2139/ssrn.258937) Dagan, T. (2022). Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges. Bulletin for International Taxation, 76(1). Deutsche Gesellschaft für Internationale Zusammenarbeit. (n. d.). Addressing tax evasion & tax avoidance in developing countries. https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdf Devereux, M., & Vella, J. (2014). Are we heading towards a corporate tax system fit for the 21st century. Fiscal studies, 35(4), 449-475. Dietsch, P. (2015). Catching capital: the ethics of tax competition. Oxford University Press Dyreng, S., & Hanlon, M. (2019). Tax Avoidance and Multinational Firm Behavior. https://www.brookings.edu/wp-content/uploads/2019/12/Dyreng-Hanlon-12.14.19.pdf Fung, S. (2017). The questionable legitimacy of the OECD/G20 BEPS project. Erasmus Law Review, 10(2). https://doi.org/10.5553/elr.000085 Hines, J. R., & Rice, E. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109, 149-182. KPMG’s EU Tax Centre. (2021). OECD/G20 Inclusive Framework on BEPS (2.0). https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/07/etf-452-oecd-g20-inclusiveframework-agreement-on-beps-2-0.pdf Leung, R. (2022). Status of OECD’s Two-Pillar Solution for international taxation (BEPS 2.0). https://www.wolterskluwer.com/en-au/expert-insights/status-of-oecd-two-pillar-solution OECD. (1998). Harmful tax competition: an emerging global issue. Organisation for Economic Cooperation and Development. OECD. (2013a). Addressing base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013b). Action plan on base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013c). Update: Base Erosion and Profit Shifting. https://search.oecd.org/tax/CMIN(2013)7-ENG.pdf OECD. (2015). OECD/G20 base erosion and profit shifting project: explanatory statement. Organisation for Economic Cooperation and Development OECD. (n. d). Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. https://www.oecd.org/tax/treaties/multilateral-convention-to-mplement-tax-treaty-related-measures-to-prevent-beps.htm Ring, D. M. (2022). Democracy, sovereignty and tax competition: the role of tax sovereignty in shaping tax cooperation. Florida Tax Review, 9(5). https://doi.org/10.5744/ftr.2009.1053 Walczak, J. (2018). Taxation, Representation, and the American Revolution https://taxfoundation.org/blog/taxation-representation-american-revolution/ Wells, B., & Lowell, C. H. (2013). Tax base erosion: reformation of section 4822s Arm’s length standard. https://doi.org/10.2139/ssrn.2310882 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15832 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15833 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/9172/15834 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/redcol/resource_type/ARTREF info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication
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collection	Revista de Derecho Fiscal
title	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
spellingShingle	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework Yáñez, Felipe BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
title_short	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_full	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_fullStr	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_full_unstemmed	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
title_sort	from the tax base erosion to the tax sovereignty shifting from states to oecd/inclusive framework
title_eng	From the Tax Base Erosion to the Tax Sovereignty Shifting from States to OECD/Inclusive Framework
description	La erosión de la base imponible y el desplazamiento de beneficios fiscales (BEPS) por parte de las empresas multinacionales es una preocupación mundial creciente. Esta práctica priva a los países de ingresos fiscales, distorsiona la competencia y desafía la soberanía fiscal. Iniciativas internacionales como el Plan de Acción BEPS de la OCDE buscan abordar estos problemas mediante acciones coordinadas entre países y organizaciones internacionales. Este ensayo examina críticamente el impacto de dicho plan en el concepto de soberanía fiscal de los Estados individuales y el desplazamiento de dicho poder hacia las organizaciones internacionales. Su punto de partida es que los Estados deben conservar la soberanía fiscal, ya que es fundamental para la democracia, basada en el consentimiento de los ciudadanos al pago de impuestos a gobiernos transparentes y fiscalizables. Por el contrario, el desplazamiento de la soberanía fiscal a organizaciones internacionales plantea preocupaciones sobre sus efectos en los principios democráticos. El autor aboga por un enfoque equilibrado para abordar los problemas fiscales globales, respetando la soberanía fiscal y los valores democráticos. Bajo esta perspectiva, la solución a dichos problemas, en lugar de concentrarse exclusivamente en una cada vez mayor coordinación global, podría implicar que los Estados renueven los contratos sociales con sus ciudadanos, logrando un equilibrio entre la coerción estatal y la libertad de los contribuyentes para vincularse con otras jurisdicciones.
description_eng	Base erosion and profit shifting (BEPS) by multinational companies is a growing global concern. This practice deprives countries of tax revenue, distorts competition, and challenges tax sovereignty. International initiatives such as the OECD BEPS Action Plan seek to address these problems through coordinated actions between countries and international organizations. This essay critically examines the impact of said Plan on the concept of fiscal sovereignty of individual States and the displacement of said power towards international organizations. Its starting point is that States must preserve fiscal sovereignty, since it is fundamental for democracy, based on the consent of citizens to pay taxes to transparent and auditable governments. In contrast, the shift of fiscal sovereignty to international organizations raises concerns about its effects on democratic principles. The author advocates a balanced approach to addressing global fiscal problems, respecting fiscal sovereignty and democratic values. From this perspective, the solution to these problems, instead of focusing exclusively on increasing global coordination, could imply that States renew social contracts with their citizens, achieving a balance between state coercion and the freedom of taxpayers to link with other jurisdictions.
author	Yáñez, Felipe
author_facet	Yáñez, Felipe
topic	BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
topic_facet	BEPS, Erosion of the Tax Base, Profit Transfer, Fiscal Sovereignty, OECD, International Coordination, Democratic Legitimacy, Social Contract, Global Taxes, Fiscal Equity BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
topicspa_str_mv	BEPS, erosión de la base imponible, transferencia de beneficios, soberanía fiscal, OCDE, coordinación internacional, legitimidad democrática, contrato social, impuestos globales, equidad fiscal BEPS, erosão da base tributária, transferência de lucros, soberania fiscal, OCDE, coordenação internacional, legitimidade democrática, contrato social, impostos globais, equidade fiscal
citationissue	24
citationedition	Núm. 24 , Año 2024 : Enero-Junio
publisher	Centro de Estudios Fiscales
ispartofjournal	Revista de Derecho Fiscal
source	https://revistas.uexternado.edu.co/index.php/fiscal/article/view/9172
language	spa
format	Article
rights	http://creativecommons.org/licenses/by-nc-sa/4.0 Felipe Yáñez - 2023 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2
references	Alvarez, J. E. (2007). Introducing the Themes (Introduction to Symposium on ‘Democratic Theory and International Law’). Victoria University of Wellington Law Review, 38(159). Apeldoorn, L. v. (2016). Beps, tax sovereignty and global justice. Critical Review of International Social and Political Philosophy, 21(4), 478-499. https://doi.org/10.1080/13698230.2016.1220149 Bartelsman, E. J., & Beetsma Roel M. W. J. (2000). Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries. https://ssrn.com/abstract=258937 or http://dx.doi.org/10.2139/ssrn.258937) Dagan, T. (2022). Klaus Vogel Lecture 2021: Unbundled Tax Sovereignty – Refining the Challenges. Bulletin for International Taxation, 76(1). Deutsche Gesellschaft für Internationale Zusammenarbeit. (n. d.). Addressing tax evasion & tax avoidance in developing countries. https://www.taxcompact.net/sites/default/files/resources/2010-12-ITC-Addressing-Tax-Evasion-and-Avoidance.pdf Devereux, M., & Vella, J. (2014). Are we heading towards a corporate tax system fit for the 21st century. Fiscal studies, 35(4), 449-475. Dietsch, P. (2015). Catching capital: the ethics of tax competition. Oxford University Press Dyreng, S., & Hanlon, M. (2019). Tax Avoidance and Multinational Firm Behavior. https://www.brookings.edu/wp-content/uploads/2019/12/Dyreng-Hanlon-12.14.19.pdf Fung, S. (2017). The questionable legitimacy of the OECD/G20 BEPS project. Erasmus Law Review, 10(2). https://doi.org/10.5553/elr.000085 Hines, J. R., & Rice, E. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109, 149-182. KPMG’s EU Tax Centre. (2021). OECD/G20 Inclusive Framework on BEPS (2.0). https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2021/07/etf-452-oecd-g20-inclusiveframework-agreement-on-beps-2-0.pdf Leung, R. (2022). Status of OECD’s Two-Pillar Solution for international taxation (BEPS 2.0). https://www.wolterskluwer.com/en-au/expert-insights/status-of-oecd-two-pillar-solution OECD. (1998). Harmful tax competition: an emerging global issue. Organisation for Economic Cooperation and Development. OECD. (2013a). Addressing base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013b). Action plan on base erosion and profit shifting. Organisation for Economic Cooperation and Development. OECD. (2013c). Update: Base Erosion and Profit Shifting. https://search.oecd.org/tax/CMIN(2013)7-ENG.pdf OECD. (2015). OECD/G20 base erosion and profit shifting project: explanatory statement. Organisation for Economic Cooperation and Development OECD. (n. d). Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS. https://www.oecd.org/tax/treaties/multilateral-convention-to-mplement-tax-treaty-related-measures-to-prevent-beps.htm Ring, D. M. (2022). Democracy, sovereignty and tax competition: the role of tax sovereignty in shaping tax cooperation. Florida Tax Review, 9(5). https://doi.org/10.5744/ftr.2009.1053 Walczak, J. (2018). Taxation, Representation, and the American Revolution https://taxfoundation.org/blog/taxation-representation-american-revolution/ Wells, B., & Lowell, C. H. (2013). Tax base erosion: reformation of section 4822s Arm’s length standard. https://doi.org/10.2139/ssrn.2310882
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