Academic Journal
LA IMPOSICIÓN MÍNIMA GLOBAL EN LA ENCRUCIJADA. EL SIDE-BY-SIDE SYSTEM. LOS TRABAJOS DE LA ONU. EL SISTEMA DE BASE IMPONIBLE CONSOLIDADA MUNDIAL.
| Τίτλος: | LA IMPOSICIÓN MÍNIMA GLOBAL EN LA ENCRUCIJADA. EL SIDE-BY-SIDE SYSTEM. LOS TRABAJOS DE LA ONU. EL SISTEMA DE BASE IMPONIBLE CONSOLIDADA MUNDIAL. (Spanish) |
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| Alternate Title: | GLOBAL MINIMUM TAXATION AT A CROSSROADS. THE SIDE-BY-SIDE SYSTEM. THE WORK OF THE UNITED NATIONS. THE WORLDWIDE CONSOLIDATED TAX BASE SYSTEM. (English) |
| Συγγραφείς: | Sanz Gadea, Eduardo |
| Πηγή: | Crónica Tributaria; 2026, Vol. 200 Issue 3, p207-279, 73p |
| Abstract (English): | This article discusses the current state of international taxation systems on profits, considering the United States' rejection of the G20/OECD Model Rules. It examines the Inclusive Framework, the conciliatory attitude of the G7, which gave rise to the side-by-side system, and the work undertaken by the UN. At the same time, it outlines the impact that this scenario has on the European Commission's initiatives on the matter and, finally, examines the impact that the so-called tax decluttering could have on it. Finally, it outlines the relationship between these systems and the worldwide basis system. [ABSTRACT FROM AUTHOR] |
| Abstract (Spanish): | La presente colaboración comenta el escenario actual del sistema de tributación internacional sobre los beneficios, considerando el rechazo mostrado por los Estados Unidos a las Reglas Modelo del G20/OCDE. Marco Inclusivo, la actitud componedora del G7, alumbrando el side-by-side system, y los trabajos emprendidos por la ONU. Al tiempo, bosqueja en la repercusión que ese escenario supone respecto de las iniciativas de la Comisión de la Unión Europea sobre la materia y, en fin, examina la incidencia que podría tener en el mismo el denominado tax decluttering. Finalmente, esboza la relación de esos sistemas con el sistema sobre base imponible consolidada mundial (worldwide basis). [ABSTRACT FROM AUTHOR] |
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| Βάση Δεδομένων: | Complementary Index |
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