Disponible también en formato electrónico.

Resumen.

The Organisation for Economic Co-operation and Development (OECD) has recently announced its renewed commitment to the Unified Approach (UA) contained in Pillar I for the taxation of MNEs’ business profits. The historical development of this approach demonstrates how the OECD has not taken inter-nation equity issues seriously in its drafting and, thus, the approach produces outcome issues that do not address the underlying problems that actuated the BEPS Program in the first place. The author believes that the OECD has not been asking the correct questions and, therefore, the problem of how to reform international tax law must be restated. In a world of increasing political instability, stagnating inequality rates, and a continuous struggle to improve the quality of life of its world citizens, tax policy requires addressing these fundamental issues. Internation equity demands an agreement on fundamental justice principles underlying international tax law, principles that would best be reflected in new nexus and profit allocation rules based on factors of distributive justice. Only in that way can the OECD reach a stable, lasting, and consensual solution to address the issues in our current international tax architecture that will benefit all parties involved.