Modernización de la tributación de las empresas

BERKELEY – Cómo cobrar impuestos sobre los ingresos que generan las empresas multinacionales (EMN) fue un tema principal muy poco habitual en la reciente cumbre del G-8 en Irlanda (G-8 summit in Ireland). Dicho tema también será un elemento clave en la agenda de la próxima cumbre del G-20 en Rusia (G-20 summit in Russia). Debido a la trascendencia que tienen estas empresas en el desempeño de la economía nacional y mundial, es comprensible que los líderes mundiales se centren en las misteriosas complejidades de la tributación empresarial – esto quizás en ningún otro lugar sea más comprensible de lo que es en Estados Unidos.

A medida que Estados Unidos se embarca en el difícil camino de la reforma fiscal para las empresas, se debe prestar atención al ejemplo del Reino Unido. A pesar de que propugna la cooperación multilateral con el fin de garantizar que las empresas multinacionales paguen su porción “justa”, el gobierno británico recortó su tasa impositiva corporativa, exencionó los ingresos activos generados en el extranjero por las multinacionales británicas del pago de la tasa impositiva corporativa nacional y promulgó un incentivo fiscal denominado la “caja de patentes” que estipula el pago de una tasa impositiva del 10% sobre los ingresos cualificados por patentes.

Como resultado de años de los recortes en las tasas impositivas corporativas en otros países, EE.UU. tiene en la actualidad la tasa más alta entre las economías avanzadas. Reducir la tasa impositiva federal más alta en EE.UU., que actualmente es del 35%, a un nivel más competitivo – el promedio de la OCDE es de alrededor de 25% – podría fomentar la inversión y la creación de empleos en EE.UU. por parte de ambas, tanto multinacionales nacionales como extranjeras.

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