Resumen de The base erosion and profit shifting (BEPS): initiative under analysis
The G20 call for a collective action on Base Erosion and Profit Shifting (BEPS)1 took place at a moment where taxpayers, tax authorities and even most governments were still astonished by the unexpectedly fast developments in the international standard on exchange of information.2 One of the positive aspects raised by the BEPS initiative is that harmful tax competition and the phenomena of tax evasion and avoidance are no longer exclusively associated with tax havens. It is (finally) publicly acknowledged that they also result from inadequate international (The Organization for Economic Cooperation and Development (OECD)) rules to cope with the phenomenon of tax planning by multinationals and the increasing specialization of functions by related parties in different jurisdictions
