Aplicación de medidas normativas contra la erosión de la base fiscal y el traslado de beneficios para el caso del impuesto de renta en Colombia
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Zorro Pineda, Sonia Lucia
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La erosión de la base fiscal y el traslado de beneficios (“BEPS” Base Erosion and Profit Shifting por sus siglas en inglés), ha sido una de las problemáticas respecto a fiscalidad internacional que más ha llamado la atención de los estados, esto considerando las amplias perdidas recaudatorias estimadas de impuestos que implican estas estrategias o maniobras utilizadas por los grupos multinacionales con el fin de reducir su carga impositiva. Con el fin de afrontar este problema, la Organización para la Cooperación y el Desarrollo Económicos (OCDE) ha venido liderando durante los últimos años un plan de acción, del cual se han derivado 15 reportes con recomendaciones y acciones concretas para mitigar estas prácticas, las cuales se espera sean implementadas a nivel global. En este contexto, el objetivo de este trabajo es establecer para el caso de Colombia que medidas normativas han sido aplicadas a 2017, con el fin de afrontar la problemática de erosión de la base fiscal y traslado de beneficios en el impuesto de renta, considerando como marco de referencias las acciones propuestas por el plan BEPS de la OCDE, para así concluir respecto a que falencias se identifican en este proceso. Para tal fin se realizará una contextualización de la problemática de erosión de la base fiscal y traslado de beneficios y su relación con el surgimiento de la iniciativa BEPS por parte de la OCDE. Posteriormente, se revisarán las medidas normativas vigentes al año gravable 2017 que han sido implementadas por Colombia, en atención a las recomendaciones señaladas por el plan de acción BEPS de la OCDE. Finalmente, se presentarán las conclusiones pertinentes al análisis.
Abstract: Base Erosion and Profit Shifting ("BEPS"), has been one of the issues with respect to international taxation that has most attracted the attention of the states, considering the extensive estimated tax revenue losses that imply these strategies or maneuvers used by multinational groups in order to reduce their tax burden. In order to deal with this problem, the Organization for Economic Cooperation and Development (OECD) has been leading an action plan over the last years, from which 15 reports have been derived with recommendations and concrete actions to mitigate these practices, which are expected to be implemented globally. In this context, the purpose of this paper is to establish, in the case of Colombia, what regulatory measures have been applied to 2017, in order to address the problem of Base Erosion and Profit Shifting in the income tax, taking as a reference the actions and recommendations proposed by the OECD BEPS plan, in order to conclude which gaps are identified in this process. For this purpose, a contextualization of the problem of Base Erosion and Profit Shifting and its relationship with the emergence of the BEPS initiative by the OECD will be made. Subsequently, according to the recommendations indicated by the OECD BEPS action plan, the regulatory measures in force for the taxable year 2017 that have been implemented by Colombia will be reviewed. Finally, the conclusions pertinent to the analysis will be presented.
Abstract: Base Erosion and Profit Shifting ("BEPS"), has been one of the issues with respect to international taxation that has most attracted the attention of the states, considering the extensive estimated tax revenue losses that imply these strategies or maneuvers used by multinational groups in order to reduce their tax burden. In order to deal with this problem, the Organization for Economic Cooperation and Development (OECD) has been leading an action plan over the last years, from which 15 reports have been derived with recommendations and concrete actions to mitigate these practices, which are expected to be implemented globally. In this context, the purpose of this paper is to establish, in the case of Colombia, what regulatory measures have been applied to 2017, in order to address the problem of Base Erosion and Profit Shifting in the income tax, taking as a reference the actions and recommendations proposed by the OECD BEPS plan, in order to conclude which gaps are identified in this process. For this purpose, a contextualization of the problem of Base Erosion and Profit Shifting and its relationship with the emergence of the BEPS initiative by the OECD will be made. Subsequently, according to the recommendations indicated by the OECD BEPS action plan, the regulatory measures in force for the taxable year 2017 that have been implemented by Colombia will be reviewed. Finally, the conclusions pertinent to the analysis will be presented.