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BEPS in Latín America - an analysis of current implementation and problems

dc.rights.licenseAtribución-SinDerivadas 4.0 Internacional
dc.contributor.advisorVillabona Robayo, Jairo Orlando
dc.contributor.authorFahron, Amadeus Dominique
dc.coverage.spatialAmérica Latina
dc.date.accessioned2021-09-28T13:45:12Z
dc.date.available2021-09-28T13:45:12Z
dc.date.issued2021
dc.identifier.urihttps://repositorio.unal.edu.co/handle/unal/80316
dc.descriptiongráficas, ilustraciones, tablas
dc.description.abstractThe following paper discusses the OECD BEPS project in the Latin American context. The most important actions of the project were evaluated and discussed, as well as the implementation of the individual countries was analyzed and examined for their problems. A detailed discussion was then held on how the BEPS project can help Latin American countries gain control over taxation. The result of the work is divided. On the one hand, we stated that BEPS approaches are relevant to international taxation. On the other hand, it must be considered that the project may not be successful due to socio-cultural and legal reasons. (Text taken from source)
dc.description.abstractEl presente Trabajo de investigación analiza el proyecto BEPS de la OCDE en el contexto Latinoamericano. Se evaluaron y discutieron las acciones más importantes del proyecto, así mismo se analizó y examinó la aplicación y los problemas que pueden surgir en cada país. Posteriormente, se debatió en profundidad cómo el proyecto BEPS puede ayudar a los países latinoamericanos a controlar la fiscalidad. El resultado del trabajo se divide, por un lado, en afirmar que el enfoque BEPS es relevante para la fiscalidad internacional y por el otro, en que hay que tener en cuenta que el proyecto puede no tener éxito por razones legales y socioculturales
dc.format.extentxx. 72 páginas
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.publisherUniversidad Nacional de Colombia
dc.publisherEuropa Universität Viadrina
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/
dc.subject.ddc330 - Economía
dc.titleBEPS in Latín America - an analysis of current implementation and problems
dc.typeTrabajo de grado - Maestría
dc.type.driverinfo:eu-repo/semantics/masterThesis
dc.type.versioninfo:eu-repo/semantics/acceptedVersion
dc.publisher.programBogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas
dc.description.degreelevelDoctorado
dc.description.degreenameMaestría en Contabilidad y Finanzas
dc.description.researchareaTeórica Exploratoria
dc.identifier.instnameUniversidad Nacional de Colombia
dc.identifier.reponameRepositorio Institucional Universidad Nacional de Colombia
dc.identifier.repourlhttps://repositorio.unal.edu.co/
dc.publisher.departmentEscuela de Administración y Contaduría Pública
dc.publisher.facultyFacultad de Administración
dc.publisher.placeBogotá - Colombia
dc.publisher.branchUniversidad Nacional de Colombia - Sede Bogotá
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Retrieved from http://ezproxy.unal.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=123977840&lang=es&site=eds-live Vishesh Dhuldhoya. The Future of the Permanent Establishment Concept. Bulletin for International Taxation, 2018(Vol. 72). Wolters Kluwer (2021, January 15). Belize: Double Tax Treaties. Retrieved from https://www.lowtax.net/information/belize/belize-tax-treaty-introduction.html World Economic Forum (2020, November 23). Corruption in Latin America is skyrocketing. Here's why that’s good news. Retrieved from https://www.weforum.org/agenda/2016/06/corruption-in-latin-america/ Worldbank.org (2021a, January 6). GDP per capita (current US$) - Latin America & Caribbean | Data. Retrieved from https://data.worldbank.org/indicator/NY.GDP.PCAP.CD?locations=ZJ&most_recent_value_desc=true Worldbank.org (2021b, January 15). Exports of goods and services (% of GDP) - Mexico. 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dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.subject.proposalBEPS
dc.subject.proposalTransferencia de beneficios
dc.subject.proposalAmérica Latina
dc.subject.proposalErosión fiscal
dc.subject.proposalProfitshifting
dc.subject.proposalLatin-America
dc.subject.proposalTax erosion
dc.title.translatedBEPS en América Latina - Un análisis de la aplicación y los problemas actuales
dc.type.coarhttp://purl.org/coar/resource_type/c_bdcc
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.contentText
dc.type.redcolhttp://purl.org/redcol/resource_type/TM
oaire.accessrightshttp://purl.org/coar/access_right/c_abf2
dcterms.audience.professionaldevelopmentPúblico general


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