Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework

Authors

  • Fernando Serrano Antón Universidad Complutense de Madrid https://orcid.org/0000-0002-9423-6166

    Profesor titular de Derecho Financiero y Tributario (catedrático acreditado por la Agencia Nacionalde Evaluación de la Calidad y Acteditación, ANECA), Universidad Complutense de Madrid. Correo electrónico: serranoa@der.ucm.es

DOI:

https://doi.org/10.18800/derechopucp.201401.003

Keywords:

income tax, international taxation, anti-abuse measures, double taxation agreements, law sources system, double taxation elimination, soft law, globalization

Abstract

This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed.

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Published

2014-07-30

How to Cite

Serrano Antón, F. (2014). Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework. Derecho PUCP, (72), 45–70. https://doi.org/10.18800/derechopucp.201401.003

Issue

No. 72 (2014): Tax Law: Internationalization and Trends

Section

Main Section

License

Copyright (c) 2016 Derecho PUCP

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.