BEPS Project, BEPS 2.0 and the fight against Profit Shifting and Base Eroction at an international level
Keywords:
Base eroction, Law, Profit Shifting, Technology, TaxationAbstract
Aggressive tax planning has proven to be a problem that has taken on an international level. The tax administrations have great difficulty in being able to tax the economic activities and financial movements of Big Techs. In this context, the OECD proposed the BEPS Project, which seeks to bring proposals to resolve the erosion of tax bases (Base Eroction) and the transfer of revenue from places with higher taxation to places with lower taxation (Profit Shifting) and the BEPS 2.0 that propose the GLoBE Rules, which seeks precisely to create a global tax regime. The general objective of the article is to explain how the BEPS and BEPS 2.0 Project works and specifically focus on the possible impact of these proposals on developing countries. The method used is deductive, with the study of the general principles of taxation in the digitalized economy to the practical explanation of the impact of BEPS for developing countries. The social relevance of this topic is that understanding the elements involved in the BEPS Project will have an impact on all global taxation, making its study necessary. The conclusion reached is that the BEPS Project ends up giving an advantage in terms of taxation to countries of residence, that is, those end up hosting large digital companies and which are generally developed countries, which ends up harming and placing countries in the Global South and those in development in a disadvantageous situation in terms of taxation.
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