000			02290nab a2200265 c 4500
999			_c142305 _d142305
003			ES-MaIEF
005			20200806130037.0
007			ta
008			200806t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966389 _aMosquera Valderrama, Irma
245		0	_aRegulatory framework for tax incentives in developing countries after BEPS Action 5 _c Irma Johanna Mosquera Valderrama
260			_c2020
500			_aResumen.
520			_aThis article assesses the regulatory framework of BEPS Action 5 in order to evaluate tax incentives in the form of preferential tax regimes that provide benefits to geographically mobile business income in developing countries. To conduct this assessment, this article first addresses the use of preferential tax regimes considering BEPS Action 5. Thereafter, and taking into account the concerns expressed by international organizations, regional tax organizations and scholars, the author contends that the evaluation of tax incentives in light of BEPS Action 5 results in additional burden for developing countries. Countries will need to assess their tax incentives considering the factors provided by the 1998 OECD report and BEPS Action 5. Since there are no terms of reference for the application of these factors, the country will have to assess its own tax incentives, which brings increased uncertainty and compliance burden for developing countries. In order to provide some guidance in this evaluation, the author provides a list of the factors used by the 1998 OECD report and BEPS Action 5 and their application to tax incentives. Subsequently, this article assesses the legitimacy of the application of BEPS Action 5 to developing countries and demonstrates that its assessment framework is ambiguous and prevents developing countries from enacting legitimate tax incentives.
650		4	_aFISCALIDAD INTERNACIONAL _943700
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPROGRAMAS _948158
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aTAX RULINGS _965151
650		4	_aPAISES EN DESARROLLO _947936
773	0		_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 446-459
942			_cART