Tax preparation AgriLife Today/Flickr

Una derrota para la cooperación fiscal internacional

NUEVA YORK – La mayoría de los gobiernos del mundo (necesitados de movilizar más ingresos impositivos para financiar el desarrollo, y combatir extendidos esquemas de evasión como los revelados el año pasado en el escándalo de los acuerdos secretos de Luxemburgo) tienen buenos motivos para colaborar en materia tributaria. Pero el impulso en pos de fortalecer esa cooperación encontró un abrupto final en la Tercera Conferencia Internacional sobre la Financiación para el Desarrollo, celebrada el mes pasado en Addis Abeba.

Los países desarrollados impidieron que se aprobara una propuesta de la conferencia para establecer un organismo tributario intergubernamental dentro de las Naciones Unidas en reemplazo del actual Comité de Expertos de la ONU, e insistieron en que la cooperación fiscal tenga lugar exclusivamente bajo dirección de la OCDE, un organismo que controlan.

Al resto del mundo sólo le queda esperar que esto no sea sino una pausa y no el final del progreso en cooperación fiscal internacional, que comenzó hace trece años en la primera Conferencia Internacional sobre la Financiación para el Desarrollo en Monterrey, México. Dos años después (en 2004) el Consejo Económico y Social de las Naciones Unidas (ECOSOC) convirtió su “grupo ad hoc” de expertos tributarios en un comité regular, con reuniones periódicas y un mandato ampliado que excedía la mera actualización de un tratado modelo de doble imposición.

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