International Fiscal Cooperation and the Financing of Development

Resumen

La cooperación fiscal internacional se reconoce cada vez más como un elemento central de la financiación eficaz del desarrollo. Este documento aborda la evolución reciente de la negociación internacional sobre la fiscalidad de las empresas multinacionales y las personas con patrimonios muy elevados, haciendo hincapié en las consecuencias para los países en desarrollo, y esboza la necesidad de un foro mundial encargado de la negociación fiscal, la supervisión y la resolución de conflictos. Se hacen propuestas concretas para la próxima negociación de un Convenio Marco de las Naciones Unidas sobre Cooperación Fiscal Internacional, algunos de cuyos elementos clave se han recogido en el Proyecto de Resultados de la Cuarta Conferencia de las Naciones Unidas sobre Financiación para el Desarrollo (FFD4).

Palabras clave:

fiscalidad internacional, desarrollo económico, financiación del desarrollo, OCDE, Naciones Unidas

Citas

Aslam, A., & Coelho, M. (2021). A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation (IMF Working Paper No. 21/161). International Monetary Fund.

Atkinson, A. B. (Ed.) (2004). New Sources of Development Finance. Oxford University Press.

Crivelli, E., De Mooij, R., & Keen, M. (2015). Base Erosion, Profit Shifting and Developing Countries (IMF Working Paper No. 15/118). International Monetary Fund.

Ferreira Liotti, B., Waruguru Ndubai, J., Wamuyu, R., Lazarov, I., & Owens, J. (2022). The treatment of tax incentives under Pillar Two. Transnational Corporations, 29(2). UNCTAD.

FitzGerald, V. (2012). Global capital markets, direct taxation and the redistribution of income. International Review of Applied Economics, 26(2), 241-252 http://dx.doi.org/10.1080/02692171.2011.640313

FitzGerald, V., & Siu, E. D. (2019). The effects of international tax competition on national income distribution. In J. A. Ocampo (Ed.), International Policy Rules and Inequality (pp. 243-272). Colombia University Press.

Hugger, F., González Cabral, A. C., Bucci, M., Gesualdo, M., & O’Reilly, P. (2024). The Global Minimum Tax and the taxation of MNE profit (OECD Taxation Working Papers No. 68). Organisation for Economic Co-operation and Development. https://dx.doi.org/10.1787/9a815d6b-en

ICRICT. (2019, October). International corporate tax reform. Independent Commission for the Reform of International Corporate Taxation. https://globaltaxjustice.org/wp-content/uploads/2022/08/2019-10-07-ICRICT-INTERNATIONALCORPORATETAXREFORM.pdf-EN-PDF.pdf

ICRICT. (2022). It is time for a global asset registry to tackle hidden wealth. Independent Commission for the Reform of International Corporate Taxation. https://www.icrict.com/wp-content/uploads/2022/04/ICRICTGARreportEN.pdf

IMF. (2022). Fiscal monitor April 2022. International Monetary Fund.

IMF. (2023). International Corporate Tax Reform (IMF Policy Paper No. 2023/001). International Monetary Fund.

Klemm, A., & Van Parys, S. (2012). Empirical evidence on the effects of tax incentives. International Tax and Public Finance, 12, 393-423. https://doi.org/10.1007/s10797-011-9194-8

OECD. (1998). Harmful Tax Competition: An Emerging Global Issue. Organisation for Economic Co-operation and Development.

OECD. (2021). Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Organisation for Economic Co-operation and Development.

OECD. (2022). Tax Incentives and the Global Minimum Corporate Tax: Reconsidering Tax Incentives after the GloBE Rules. Organisation for Economic Co-operation and Development.

OECD. (2024). Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023): Inclusive Framework on BEPS, OECD/G20 base erosion and profit shifting project. Organisation for Economic Co-operation and Development. https://doi.org/10.1787/b849f926-en

Stausholm, S. N. (2017). Rise of ineffective incentives: New empirical evidence on tax holidays in developing countries. Copenhagen Business School.

UN. (2001). Report of the High-level Panel on Financing for Development. United Nations.

UN. (2024). Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation. Second session, New York, 29 July - 16 August 2024 (A/AC.295/2024/L.4). United Nations.

UN. (2025). First draft: Outcome document of the Fourth International Conference on Financing for Development (dated 15 March 2025). United Nations. https://financing.desa.un.org/ffd4

Zee, H. H., Stotsky, J. G., & Ley, E. (2002). Tax incentives for business investment: A primer for policy makers in developing countries. World Development, 30(9), 1497-1516.