Arbitraje tributario transfronterizoestándar obligatorio en la solución de los dos Pilares del Marco Inclusivo OCDE-G20
-
1
Universidad de Salamanca
info
ISSN: 2660-7808
Année de publication: 2023
Número: 17
Type: Article
D'autres publications dans: La Ley. Mediación y arbitraje
Résumé
This article aims to give an overview of arbitration in cross-border tax issues. In general, this mechanism has been viewed with a lot of mistrust, but over the past few years it has become a key piece to guarantee the juridical certainty of the new global tax architecture that, with the political support of the G20 and the technical cooperation of the OECD, has been agreed by 138 jurisdictions members of the Inclusive Framework of the BEPS Project. The tax dispute resolution proposals included in the so-called «Two Pillar Solution» (TPS) and the asymmetric treatment of arbitration in each of them are discussed. The updated of the arbitration in the Models of Tax Convention on Income and Capital, the situation within the European Union framework, and the consequences of the ratification of the Multilateral Agreement (MLI) will have on more than 3.000 international double taxation Agreements are also studied. The future of cross-border tax arbitration looks promising, but it carries many risks; that is why it is crucial that in the coming years all countries, especially developing countries (mostly of them capital importers) pay close and in-depth attention to their regulation in detail at domestic, bilateral, and multilateral level.