Hay varias catástrofes en camino. Una de estas es la ocasionada por la caída en recaudos tributarios por evasión impositiva aprovechando legislaciones relajadas.
What is BEPS (Base Erosion and Profit Shifting)? | BEPS Defined
A definition of BEPS, explaining the OECD’s Base Erosion and Profit Shifting initiative and its intended impact on international taxation.
Informa la OCDE
Base erosion and profit shifting – OECD
Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries’ tax systems affects all countries. Developing countries’ higher reliance on corporate income tax means they suffer from BEPS disproportionately.
Algunos puntos sobre BEPS en la OCDE en este enlace.