Impuestos “globales”: los planes de la OCDE (parte 1)
Published date | 11 April 2023 |
Author | Gonzalo Manzano |
Law Firm | Consortium Legal |
Escrito por: Gonzalo Manzano
Con la frenética, progresiva y masiva irrupción del internet en el mundo, los paradigmas de los negocios a nivel mundial comenzaron a cambiar drásticamente. Con la conectividad ya no es necesario esperar meses para recibir la respuesta de una oferta de negocio ni tampoco es requerido movilizar cantidades de billetes en maletines para pagar los grandes acuerdos. Las llamadas por teléfono ya no requieren un cable para hacerse, e incluso se han podido reemplazar las reuniones presenciales por llamadas con captura de video; la integración vertical de las cadenas productivas también se aceleró y masificó.
Este cambio también irrumpió en la economía al ser un nuevo universo, inmaterial, con enormes cantidades de información llegando de un lado del mundo a otro en segundos gracias a pequeños pulsos electrónicos ordenados que se convertían en datos. Este nuevo mercado y economía digital abrió nuevas oportunidades de negocios, nuevos productos, y nuevas formas de crear riqueza. Toda esta inmaterialidad llevó también a eliminar la tangibilidad de los negocios, que era una premisa evidente a la hora de establecer cualquier política tributaria: la riqueza pagaba impuestos donde se producía o por quien la producía; pero no existiendo físicamente el “lugar” o no habiendo certeza en “la persona” que la produce, ¿qué país podía exigir ese impuesto? ¿Dónde se produce la renta en esta economía digital? ¿Quién debería pagar el impuesto?
A modo de reacción, durante los últimos 14 años, la Organización para el Comercio y el Desarrollo Económicos (OCDE) ha enfocado sus objetivos tributarios en generar propuestas para los países miembros (incluso ha intentado influir fuera de ese grupo) que reduzcan los incentivos que generan la planificación tributaria agresiva, principalmente de empresas multinacionales. Estos esfuerzos han puesto el foco en disminuir la competencia entre las distintas jurisdicciones fiscales mediante la estandarización global de las reglas tributarias, y también en el cambio de la política que determina dónde las empresas deben pagar sus impuestos.
Inicialmente, la sistematización de estos esfuerzos se materializó en el “Plan BEPS” (Plan para evitar la Erosión de la Base imponible y el Traslado de Beneficios), que condensaba las ideas en 15 acciones propuestas para los países OCDE que abordan diversos aspectos de la realidad actual del mercado global, tales como Economía Digital (Acción 1), Instrumentos híbridos (Acción 2),...
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