Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework
This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Mea...
| Autor Principal: | Serrano Antón, Fernando |
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| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2014
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9770/10181 |
| Etiquetas: |
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| Sumario: |
This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed. |
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