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Impuestos internacionales y desarrollo mundial

NUEVA YORK – Es posible que los impuestos sean la pieza clave del rompecabezas para el financiamiento del desarrollo, pero el sistema tributario para los beneficios globales está roto y avala la desigualdad, tanto al interior de los países como entre ellos. Si el mundo desea erradicar la pobreza y contener la creciente desigualdad, el sistema debe ser reformado.

El mayor problema del sistema actual es que, al gravar a las filiales de las corporaciones multinacionales como entidades separadas, proporciona un amplio margen de maniobra para que las empresas globales eludan sus obligaciones fiscales. Los esfuerzos de la OCDE para implementar una reforma a pedido del G20 representan bienvenidos intentos para atender a lo que suele llamarse «erosión de la base imponible y traslado de beneficios» (BEPS, por su sigla en inglés), pero no son suficientes.

El resultado más significativo de la iniciativa BEPS de la OCDE reside en sus nuevos requisitos de información por país, que obligan a las multinacionales a proporcionar información anual agregada en cada jurisdicción en la que operan, relacionada con la asignación mundial de sus ingresos y los impuestos que pagan. También deben brindar información sobre cuáles entidades operan en cada jurisdicción y las actividades económicas en las que participan.

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