Examinando por Materia "OECD BEPS Plan"

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    La tasa mínima de tributación en Colombia : un análisis principialístico en el contexto global
    (Universidad EAFIT, 2025) Rengifo Velásquez, Camilo; Vélez, Juan Esteban
    This thesis analyzes the Minimum Tax Rate in Colombia, evaluating its compliance with domestic regulations and conducting a comparative study with similar measures adopted in other countries. The study of the origins and objectives of the Minimum Tax Rate in Colombia shows that this measure aims to prevent base erosion and ensure a fair contribution from companies. However, areas for improvement are identified to guarantee greater equity and efficiency in its application. The comparison with other countries in Latin America and Europe reveals similarities in the objectives of the adopted measures, but also significant differences in their implementation. These findings help identify best practices and lessons learned that can be applied to the Colombian context. Finally, concrete recommendations are proposed to optimize the Minimum Tax Rate in Colombia, based on the comparative analysis and the current legal framework. These recommendations aim to enhance the equity and efficiency of the Colombian tax system, aligning it with international standards promoted by the OECD. The feasibility of these proposals is positively evaluated, suggesting that their implementation could strengthen the country's economy and promote a fairer and more competitive business environment. This study offers a critical and proactive perspective that goes beyond presenting the state of the art.