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Reforma fiscal corporativa internacional: hacia una solución completa y justa

Author

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  • Comisión Independiente para la Reforma de la Fiscalidad Corporativa Internacional

    (ICRICT)

Abstract

In this document, the ICRICT takes a stand on the approach of a global tax reform, within the framework of the OECD proposals to tax multinational corporations and related discussions of the G20. In this regard, the commission emphasizes the need for a sustainable international fiscal system that, in the long term, benefits both advanced and developing economies; treats multinationals as single companies, and, through a community of states, generates a framework for a fairer international tax system.

Suggested Citation

  • Comisión Independiente para la Reforma de la Fiscalidad Corporativa Internacional, 2020. "Reforma fiscal corporativa internacional: hacia una solución completa y justa," El Trimestre Económico, Fondo de Cultura Económica, vol. 87(345), pages 315-325, enero-mar.
    • Handle: RePEc:elt:journl:v:87:y:2020:i:345:p:315-325
    DOI: http://dx.doi.org/10.20430/ete.v87i345.1022
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