El nuevo convenio multilateral en la armonización en contra de la evasión y la elusión internacional
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2020-01
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Jaén: Universidad de Jaén
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[ES] En junio de 2017 más de 70 Estados firmaron en Paris el Convenio Multilateral, cuyo origen se traslada a unos años antes como consecuencia de distintas reacciones que se produjeron a nivel internacional debido a la erosión de las bases fiscales y cambio de beneficios de unos Estados a otros; por su nombre en inglés, (Base Erosion and Profit Shifting); dicho en otras palabras, como consecuencia del fraude fiscal provocado por determinadas prácticas perniciosas que distintos agentes económicos llevan a cabo con el único objetivo de trasladar sus beneficios desde aquellos Estados con políticas fiscales más agresivas, a aquellos otros donde se establece una menor tributación. Toda esta problemática fue recogida en un proyecto de lucha contra la erosión de bases imponibles y el traslado de beneficios denominado BEPS; (según el acrónimo en inglés), que se fue desarrollando durante más de dos años con la participaron de más de 100 Estados de todos los continentes, fundamentalmente miembros de la OCDE, y del llamado G20; pues bien, en este proyecto o plan se llegarán a recoger una serie de medidas o acciones dirigidas por un lado, a evitar la erosión fiscal y el traslado de beneficios y, por otra parte, a evitar la doble imposición entre los Estados.
Con este nuevo Convenio Multilateral que entra en vigor en julio de 2018, se pretende a nivel internacional implementar por parte de los Estados participes las medidas resultantes del Proyecto BEPS, que afectan a los convenios bilaterales firmados por éstos para evitar la doble imposición. Por otra parte, con el presente convenio se pretende una estandarización fiscal que modificará gran parte los convenios vigentes entre estos Estados (aproximadamente unos 1.200 CDI); una estandarización que supone grandes ventajas para la realización de futuros acuerdos, ya que se parte de un nuevo punto de partida en común, a la vez que se simplifica y reducen las diferencias en materia tributaria entre países, sobre todo en relación al Impuestos de Sociedades y al consumo.
A lo largo del presente documento vamos a analizar el nuevo Convenio Multilateral de la OCDE, así como el Plan que enmarca sus consecuencias fiscales y normativas, que derivan en el ámbito tributario de los Estados firmantes.
[EN] In June 2017, more than 70 States signed in Paris the Multilateral Agreement, whose origin is transferred a few years earlier as a result of different reactions that occurred internationally due to the erosion of tax bases and change of benefits of some States to others; by its name in English, (Base Erosion and Profit Shifting); In other words, as a result of tax fraud caused by certain harmful practices that different economic agents carry out with the sole objective of transferring their benefits from those States with more aggressive fiscal policies, to those where a lower taxation is established. All this problem was included in a project to combat the erosion of taxable income and the transfer of benefits called BEPS; (according to the acronym in English), which was developed over more than two years with the participation of more than 100 States from all continents, mainly members of the OECD, and the so-called G20; well, in this project or plan, a series of measures or actions directed on the one hand will be collected, to avoid fiscal erosion and the transfer of benefits and, on the other hand, to avoid double taxation between States. With this new Multilateral Agreement that enters into force in July 2018, it is intended at international level to implement by the participating States the measures resulting from the BEPS project, which affect the bilateral agreements signed by them to avoid double taxation. On the other hand, this agreement intends a fiscal standardization that will modify a large part of the agreements in force between these States (approximately 1,200 CDI); a standardization that supposes great advantages for the realization of future agreements, since it starts from a new common starting point, at the same time that simplifies and reduces the differences in tax matters between countries, especially in relation to Company Taxes and consumption Throughout this document we will analyze the new OECD Multilateral Agreement, as well as the Plan that frames its fiscal and regulatory consequences, which derive in the tax scope of the signatory States
[EN] In June 2017, more than 70 States signed in Paris the Multilateral Agreement, whose origin is transferred a few years earlier as a result of different reactions that occurred internationally due to the erosion of tax bases and change of benefits of some States to others; by its name in English, (Base Erosion and Profit Shifting); In other words, as a result of tax fraud caused by certain harmful practices that different economic agents carry out with the sole objective of transferring their benefits from those States with more aggressive fiscal policies, to those where a lower taxation is established. All this problem was included in a project to combat the erosion of taxable income and the transfer of benefits called BEPS; (according to the acronym in English), which was developed over more than two years with the participation of more than 100 States from all continents, mainly members of the OECD, and the so-called G20; well, in this project or plan, a series of measures or actions directed on the one hand will be collected, to avoid fiscal erosion and the transfer of benefits and, on the other hand, to avoid double taxation between States. With this new Multilateral Agreement that enters into force in July 2018, it is intended at international level to implement by the participating States the measures resulting from the BEPS project, which affect the bilateral agreements signed by them to avoid double taxation. On the other hand, this agreement intends a fiscal standardization that will modify a large part of the agreements in force between these States (approximately 1,200 CDI); a standardization that supposes great advantages for the realization of future agreements, since it starts from a new common starting point, at the same time that simplifies and reduces the differences in tax matters between countries, especially in relation to Company Taxes and consumption Throughout this document we will analyze the new OECD Multilateral Agreement, as well as the Plan that frames its fiscal and regulatory consequences, which derive in the tax scope of the signatory States