La acción 12 del plan BEPS como instrumento en la lucha contra la planificación fiscal agresiva

Nikolaeva Ilieva, Evelin

La acción 12 del plan BEPS como instrumento en la lucha contra la planificación fiscal agresiva

Citation

Nikolaeva Ilieva, E. La acción 12 del plan BEPS como instrumento en la lucha contra la planificación fiscal agresiva. 2021. handle: http://hdl.handle.net/10230/48749

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Abstract

Aggressive tax planning is currently one of the main areas of concern for tax administrations and supranational organizations in the global context. The proliferation, in recent decades, of a variety of practical manifestations of such elusive mechanisms has triggered the alarms in the international community. Consequently, in the matter of only a few years, the creation of new legal instruments to fight against this phenomenon has increased exponentially. It is in the described context where BEPS Action 12 has appeared, by impulse of the OECD/G20. Said Action recommends that States adopt internal rules to make it mandatory for taxpayers and advisors to disclose aggressive tax planning arrangements. Despite the fact that Action 12 is not considered a minimum standard according to the BEPS Plan, in recent years many countries, including the European Union, have incorporated this recommendation into their internal legal systems. However, there still exists a long road ahead to be crossed in order to achieve the final eradication of such harmful practices, as success cannot be attained without a widespread adoption of these measures by the international community as a whole. Only time will assess the real effectiveness of BEPS.