Publication: La equidad entre naciones en el sistema fiscal internacional
Loading...
Files
Official URL
Full text at PDC
Publication Date
2018-06-19
Authors
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Complutense de Madrid
Citations
Exportar
Abstract
La presente tesis doctoral se orienta a la consecución de varios objetivos. El primero es perfilar el concepto de la equidad entre naciones e identificar el rol que juega en el sistema fiscal internacional vigente, con especial atención a los países en desarrollo. El segundo es cohonestarlo con los estándares internacionales de fiscalidad después del proceso de BEPS para establecer hasta qué punto aquél se materializa en éstos, ofreciendo un marco analítico para posibles reformas. Enunciado de este modo, se revela la magnitud del estudio, que abarca los principales elementos de la fiscalidad internacional, como los tratados fiscales, los posibles mecanismos redistributivos desde el punto de vista de un incipiente multilateralismo, los precios de transferencia, la imposición unitaria o formularia y el informe país por país. Por consiguiente, se trata de analizar sistemáticamente un elenco de problemas de erosión de base y traslado de beneficios con incidencia particular en los países en desarrollo, constriñendo su capacidad recaudatoria y por consiguiente reduciendo sus posibilidades de financiar los Objetivos de Desarrollo Sostenible recién definidos por Naciones Unidas. Metodología Partimos de la hipótesis de que la incorporación de más países al proceso político para establecer las normas que gobiernan el sistema fiscal internacional permitirá incrementar su equidad, tanto en el plano de la atribución convencional de potestades tributarias como en el efectivo ejercicio de las mismas por parte de los países menos desarrollados. Para verificarla se ha utilizado el método hipotético-deductivo. Partiendo de una realidad compleja formulamos un modelo explicativo que busca desentrañar la problemática mediante una hipótesis, la cual contrastamos después de modo empírico. Como veremos, el resultado es que se confirma su validez, pues la teoría no ha sido rechazada. Todo lo contrario, veremos que la hipótesis tiene un importante valor explicativo –el sesgo del sistema vigente se debe a la participación de un número limitado y homogéneo de países– y un nada desdeñable potencial predictivo: la inclusividad puede alumbrar un sistema más equitativo...
This thesis aims to achieve several goals. The first one is to outline the concept of equity among nations and identify its role in the current international tax system, with a special focus on developing countries. The second is to examine how this principle is embodied within current international tax standards –after the BEPS process– to provide an analytical framework for potential further reforms. The study could, in consequence, be considered very broad and covers most of the obstacles to tax fairness found in international taxation, including the distribution of jurisdiction or taxing rights via tax treaties, the lack of redistributive mechanisms, the debate around transfer pricing and unitary taxation, and the novelty of country by country reporting. The study, therefore, systematically analyses a broad range of Base Erosion and Profit Shifting problems, with a particular focus on developing countries, since these issues limit their capacity to mobilise domestic resources and their ability to finance the Sustainable Development Goals recently defined by the United Nations. Methodology My hypothesis considers that equity in the international tax system is likely to increase if more countries are invited to take part in the political dialogue, both in terms of a more balanced allocation of tax jurisdiction and the effective implementation of the tax rules by least developed countries. To test this hypothesis I use the hypothetical-deductive method. Based on the analysis of a complex reality I thus formulate an explanatory model that would seek to unravel the complexity of these problems. I then empirically contrast the hypothesis, affirming its validity insofar as the theory has not been rejected. In fact, I encounter the contrary: the hypothesis has an important explanatory value -the bias of the current system is due to the participation of a limited and homogeneous number of countries- and a significant predictive potential, namely that inclusivity can bring about a fairer international tax system...
This thesis aims to achieve several goals. The first one is to outline the concept of equity among nations and identify its role in the current international tax system, with a special focus on developing countries. The second is to examine how this principle is embodied within current international tax standards –after the BEPS process– to provide an analytical framework for potential further reforms. The study could, in consequence, be considered very broad and covers most of the obstacles to tax fairness found in international taxation, including the distribution of jurisdiction or taxing rights via tax treaties, the lack of redistributive mechanisms, the debate around transfer pricing and unitary taxation, and the novelty of country by country reporting. The study, therefore, systematically analyses a broad range of Base Erosion and Profit Shifting problems, with a particular focus on developing countries, since these issues limit their capacity to mobilise domestic resources and their ability to finance the Sustainable Development Goals recently defined by the United Nations. Methodology My hypothesis considers that equity in the international tax system is likely to increase if more countries are invited to take part in the political dialogue, both in terms of a more balanced allocation of tax jurisdiction and the effective implementation of the tax rules by least developed countries. To test this hypothesis I use the hypothetical-deductive method. Based on the analysis of a complex reality I thus formulate an explanatory model that would seek to unravel the complexity of these problems. I then empirically contrast the hypothesis, affirming its validity insofar as the theory has not been rejected. In fact, I encounter the contrary: the hypothesis has an important explanatory value -the bias of the current system is due to the participation of a limited and homogeneous number of countries- and a significant predictive potential, namely that inclusivity can bring about a fairer international tax system...
Description
Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Financiero y Tributario, leída el 06/05/2017