BEPS 2.0: Reflections for Colombia
DOI:
https://doi.org/10.18041/1900-0642/criteriolibre.2022v20n37.9565Keywords:
corporate income tax and subsidies, fiscal policies, other taxes, other taxes and subsidiesAbstract
This article aims to establish the tax implications of the implementation of the BEPS 2.0 project of the Organization for Economic Cooperation and Development, OECD, signed by Colombia on July 1, 2021. For this purpose, the current status of the implementation of the OECD's BEPS plan is addressed in a general manner in order to then undertake the general aspects of the BEPS 2.0 project and the possible tax implications of its implementation in Colombia.
Said project addresses the challenges of the digitalization of the economy and has two (2) pillars:
Pillar 1: is based on ensuring a fairer distribution of profits and tax rights between countries in relation to multinational groups, not only with companies that provide automated digital services but also with consumer-oriented companies.
Pillar 2: it envisages imposing an effective tax rate of at least 15% in the countries where multinationals operate, so that countries can protect their tax bases.
In this context, the work carried out by the Organization for Economic Cooperation and Development, OECD, of which Colombia is part since May 30, 2018, and the regulatory changes in the Colombian tax system were analyzed.
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