{"id":497,"date":"2024-10-31T14:28:38","date_gmt":"2024-10-31T19:28:38","guid":{"rendered":"https:\/\/castroarango.com\/?p=497"},"modified":"2024-11-01T10:20:34","modified_gmt":"2024-11-01T15:20:34","slug":"el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo","status":"publish","type":"post","link":"https:\/\/castroarango.com\/en\/el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo\/","title":{"rendered":"Pillar 1 of the Plan BEPS 2.0 and the fiscal policy of the developing countries"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"497\" class=\"elementor elementor-497\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1d8b08 e-flex e-con-boxed e-con e-parent\" data-id=\"d1d8b08\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55bb7b6 elementor-widget elementor-widget-image\" data-id=\"55bb7b6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-1024x682.jpg\" class=\"attachment-large size-large wp-image-499\" alt=\"\" srcset=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-1024x682.jpg 1024w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-300x200.jpg 300w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-768x512.jpg 768w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b70b2c2 e-flex e-con-boxed e-con e-parent\" data-id=\"b70b2c2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b386921 e-con-full e-flex e-con e-child\" data-id=\"b386921\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fec5cef elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"fec5cef\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h1&quot;,&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\"><i class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\"><i class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b688d57 elementor-share-buttons--view-icon elementor-share-buttons--align-center elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"b688d57\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" tabindex=\"0\" aria-label=\"Share on twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8ebbe8d e-con-full e-flex e-con e-child\" data-id=\"8ebbe8d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86c8f28 elementor-widget elementor-widget-heading\" data-id=\"86c8f28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Pillar 1 of the Plan BEPS 2.0 and the fiscal policy of the developing countries<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e9567 elementor-widget elementor-widget-heading\" data-id=\"37e9567\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">October 31, 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140e36e elementor-widget elementor-widget-text-editor\" data-id=\"140e36e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Desde 2013, la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) ha trabajado intensamente para encontrar un consenso sobre c\u00f3mo gravar los beneficios obtenidos por las empresas altamente digitalizadas bajo la Acci\u00f3n 1 del Plan BEPS. Este esfuerzo surge debido a la obsolescencia que parece haberse dado de las reglas de tributaci\u00f3n internacional, como los criterios de la fuente, establecimiento permanente y los factores de residencia fiscal, al igual que las reglas de valoraci\u00f3n de precios de transferencia, frente a la creciente penetraci\u00f3n de los servicios digitales en la econom\u00eda global y la sustituci\u00f3n de los canales tradicionales de venta por plataformas virtuales.<\/p><p>Bajo la idea de que lo anterior supone una distribuci\u00f3n inequitativa de los ingresos fiscales, que benefician principalmente a los pa\u00edses donde residen las grandes empresas tecnol\u00f3gicas, en detrimento de los pa\u00edses de mercado, el Pilar 1 del BEPS 2.0 propone una reestructuraci\u00f3n de estos principios para reflejar mejor la econom\u00eda digital. La propuesta se asienta en que las empresas paguen impuestos en los pa\u00edses donde tienen una base de clientes significativa, independientemente de su presencia f\u00edsica. Sin embargo, la implementaci\u00f3n de este nuevo marco enfrenta retos para poder regular la atribuci\u00f3n de ingresos y la coordinaci\u00f3n internacional para evitar la doble imposici\u00f3n.<\/p><p>Desde el \u201cBlueprint\u201d que present\u00f3 los elementos t\u00e9cnicos estructurales necesarios para regormar el sistema fiscal internacional y adoptarlo a la econom\u00eda digital en 2020, se han dado importantes pasos para cumplir con la meta de implementar estas medidas en 2027, aunque lo cierto es que a\u00fan existen desaf\u00edos t\u00e9cnicos y pol\u00edticos que por el momento hacen poco probable que se logre ese cometido.<\/p><p>Los pa\u00edses en v\u00eda de desarrollo deben prestar atenci\u00f3n a esta evoluci\u00f3n en el seno del marco inclusivo, participar de forma t\u00e9cnica en los debates, dedicar esfuerzos a evaluar el impacto de estas medidas en su sistema fiscal y tomar las medidas internas que aconseje una buena pol\u00edtica fiscal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-193fe17 e-con-full e-flex e-con e-child\" data-id=\"193fe17\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-347c988 e-con-full e-flex e-con e-child\" data-id=\"347c988\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e7fbd37 elementor-widget elementor-widget-author-box\" data-id=\"e7fbd37\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/Jose-Manuel-Castro-Arango-223x300.jpg\" alt=\"Jose Manuel Castro Arango\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tJose Manuel Castro Arango\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Director del Centro Externadista de Estudios Fiscales de la Universidad Externado de Colombiar<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abc71f1 e-con-full e-flex e-con e-child\" data-id=\"abc71f1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07e2375 elementor-widget elementor-widget-author-box\" data-id=\"07e2375\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/Yoner-Ojeda-Pinto-246x300.jpeg\" alt=\"Yoner Ojeda Pinto\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tYoner Ojeda Pinto\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Cordinador del Centro Externadista de Estudios Fiscales de la Universidad Externado de Colombia<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef4f7c6 e-con-full e-flex e-con e-child\" data-id=\"ef4f7c6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-842edaf elementor-grid-1 elementor-posts--align-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"842edaf\" data-element_type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-497 post type-post status-publish format-standard has-post-thumbnail hentry category-tributario\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/castroarango.com\/en\/el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo\/\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-300x200.jpg\" class=\"attachment-medium size-medium wp-image-499\" alt=\"\" srcset=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-300x200.jpg 300w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-1024x682.jpg 1024w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS-768x512.jpg 768w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/BEPS.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Tax<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/castroarango.com\/en\/el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tPillar 1 of the Plan BEPS 2.0 and the fiscal policy of the developing countries\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/castroarango.com\/en\/el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo\/\" target=\"_blank\">\n\t\t\tRead more &#034;\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t31\/10\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-458 post type-post status-publish format-standard has-post-thumbnail hentry category-tributario\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/castroarango.com\/en\/los-ataques-al-impuesto-al-patrimonio\/\" target=\"_blank\"><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/impuesto-al-patrimonio-300x200.jpg\" class=\"attachment-medium size-medium wp-image-465\" alt=\"\" srcset=\"https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/impuesto-al-patrimonio-300x200.jpg 300w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/impuesto-al-patrimonio-1024x682.jpg 1024w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/impuesto-al-patrimonio-768x512.jpg 768w, https:\/\/castroarango.com\/wp-content\/uploads\/2024\/10\/impuesto-al-patrimonio.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__badge\">Tax<\/div>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/castroarango.com\/en\/los-ataques-al-impuesto-al-patrimonio\/\" target=\"&quot;_blank&quot;\">\n\t\t\t\tThe attacks on the estate tax\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/castroarango.com\/en\/los-ataques-al-impuesto-al-patrimonio\/\" target=\"_blank\">\n\t\t\tRead more &#034;\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t31\/10\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\n\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Desde 2013, la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) ha trabajado intensamente para encontrar un consenso sobre c\u00f3mo gravar los beneficios obtenidos por las empresas altamente digitalizadas bajo la Acci\u00f3n 1 del Plan BEPS. Este esfuerzo surge debido a la obsolescencia que parece haberse dado de las reglas de tributaci\u00f3n internacional, como los criterios de la fuente, establecimiento permanente y los factores de residencia fiscal, al igual que las reglas de valoraci\u00f3n de precios de transferencia, frente a la creciente penetraci\u00f3n de los servicios digitales en la econom\u00eda global y la sustituci\u00f3n de los canales tradicionales de venta por plataformas virtuales.<\/p>","protected":false},"author":1,"featured_media":499,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El Pilar 1 del Plan BEPS 2.0 y la pol\u00edtica fiscal de los pa\u00edses en v\u00eda de desarrollo | Castro Arango Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/castroarango.com\/en\/el-pilar-1-del-plan-beps-2-0-y-la-politica-fiscal-de-los-paises-en-via-de-desarrollo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El Pilar 1 del Plan BEPS 2.0 y la pol\u00edtica fiscal de los pa\u00edses en v\u00eda de desarrollo | Castro Arango Asociados\" \/>\n<meta property=\"og:description\" content=\"Desde 2013, la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE) ha trabajado intensamente para encontrar un consenso sobre c\u00f3mo gravar los beneficios obtenidos por las empresas altamente digitalizadas bajo la Acci\u00f3n 1 del Plan BEPS. 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