Dificultades en la implementación del plan Beps en Colombia
Autor:
Rodríguez-Díaz, Nidia Rocio
Fecha:
24/09/2015Palabra clave:
Tipo de Ítem:
masterThesisResumen:
El presente trabajo tiene como finalidad analizar las principales dificultades que debe contraponer Colombia en la implementación del Plan BEPS, cuyo objetivo principal es evitar la erosión de las bases imponibles, lo cual requiere efectuar diversos cambios principalmente en la normatividad referente a aspectos contables y tributarios. Precisamente es esta situación la que genera mayores dificultades, por cuanto entre los Estados se genera competencia al tratar de atraer nuevos inversionistas y con ello lograr satisfacer sus propias necesidades a través del incremento del recaudo de impuestos, así como la generación de empleo, entre otros aspectos. De igual forma, se analiza la incidencia de la capacidad operativa de la administración tributaria de Colombia en la implementación de nuevos controles, ya que al respecto se han pronunciado diversas personas, por cuanto la cantidad de funcionarios de la DIAN no es garantía de la eficiencia de los procesos de fiscalización de los tributos.
Descripción:
This paper purpose to analyze the main difficulties should counterpose Colombia in implementing the BEPS Project, whose main objective is to prevent the erosion of tax bases, which mainly requires making several changes in the regulations concerning accounting and tax issues. It is precisely this situation that generates more difficult, because competition among states is generated when trying to attract new investors and to achieve their own needs through increased tax revenue and employment generation, etc. aspects. Similarly, the incidence of the operational capacity of the tax administration of Colombia in implementing new controls is analyzed, as have spoken about different people, because the amount of DIAN officials does not guarantee efficiency the control
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