The BEPS Report: introduction of a new fiscal age

Identifier:  TFG:570

Handle: https://hdl.handle.net/20.500.11797/TFG570

Authors:  Bricollé Sosa, Laia

Abstract:
The BEPS Report: introduction of a new fiscal age, is a final degree work mainly focused on the theoretical vision and implementation of the project promoted by the ODCE. In this sense, we can say that this is an initial and innovative analysis since it was approved the Report in middle of 2013, and since that time have joined the various ideas and recommendations on the national legislation of the countries concerned. As elaborated in the body of work, the Project was created in order to cover the legal holes that international agreements presents to avoid double taxation. As we know, the double taxation has been a problem that has troubled society in recent years. However, many of the agreements designed precisely to avoid the double taxation is not applied correctly, a fact that entails the birth of legal holes. Consequently, the main objective of the BEPS report is to create actions necessary to mitigate the erosion of the tax base and the transfer of benefits, so that in this way multinational companies will tax in countries where generate economic value in order to avoid double des-taxation. The second part of the work is approach from a national and comparative perspective, making an analysis of the impact that has caused BEPS report on the tax legislation in Spain and in Mexico, as it has been decided to carry out a comparison between the two countries to observe the application made either. Finally, I should say that the report not seems to be a great innovative project, but it creates many legal uncertainties and it takes meditate consistently.