Proceso de adopción de las cláusulas del BEPS para combatir la evasión de impuestos por parte de empresas multinacionales en Colombia
Fecha
2026
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Universidad de Manizales
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Trabajo de investigación elaborado en el marco de la Maestría en Tributación, que aborda el proceso de adopción de las cláusulas del proyecto BEPS de la OCDE, para combatir la evasión de impuestos por parte de las empresas multinacionales en Colombia. Se plantea la existencia de inequidades y ausencia de justicia tributaria debido a los cambios en la economía global y las distorsiones en los sistemas de tributación que facilitan la evasión y elusión tributaria por parte de las Empresas multinacionales, que acuden a la planeación agresiva con miras a reducir su carga fiscal, la erosión de la base fiscal y el traslado de beneficios. Como objetivo, se tiene el de analizar las medidas multilaterales para el control fiscal emitidas por la OCDE, a través del plan de acción BEPS, que ha adoptado Colombia, en el marco de sus reformas tributarias y las implicaciones para el sistema tributario y la economía del país, para determinar los beneficios, desafíos y limitaciones en el propósito de garantizar la transparencia fiscal y combatir la evasión por parte de las empresas multinacionales. El método empleado fue el análisis de los indicadores dados por la OCDE, y su articulación dentro del sistema tributario colombiano, en relación al comportamiento fiscal de las Empresas Multinacionales que operan dentro y fuera de Colombia. Entre los resultados obtenidos se tiene que en Colombia ha existido un esfuerzo importante para mejorar el sistema fiscal acorde a las grandes transformaciones globales y las exigencias de los bloques estratégicos como la OCDE y el G20, asumiendo un papel proactivo en su proceso de adhesión a la OCDE y desarrollando mecanismos para adoptar las propuestas y recomendaciones del organismo mediante cambios administrativos y normativos al interior del Estad
This research project addresses the adoption process of the OECD's BEPS clauses to combat tax evasion by multinational corporations in Colombia. The paper presents the existence of inequities and a lack of tax justice due to changes in the global economy and distortions in tax systems that facilitate tax evasion and avoidance by multinational corporations, which resort to aggressive tax planning to reduce their tax burden, tax base erosion, and profit shifting. The objective is to analyze the multilateral tax control measures issued by the OECD through the BEPS action plan adopted by Colombia as part of its tax reforms, and the implications for the country's tax system and economy. This paper aims to determine the benefits, challenges, and limitations of ensuring tax transparency and combating evasion by multinational corporations. The method used will be the analysis of the indicators provided by the OECD and their integration within the Colombian tax system, in relation to the tax behavior of multinational corporations operating inside and outside Colombia. Among the results obtained, it is clear that Colombia has made a significant effort to improve the tax system in line with major global transformations and the demands of strategic blocs such as the OECD and the G20. Colombia has taken an active role in its accession process to the OECD and developed mechanisms to adopt the organization's proposals and recommendations, making administrative and regulatory changes within the State
This research project addresses the adoption process of the OECD's BEPS clauses to combat tax evasion by multinational corporations in Colombia. The paper presents the existence of inequities and a lack of tax justice due to changes in the global economy and distortions in tax systems that facilitate tax evasion and avoidance by multinational corporations, which resort to aggressive tax planning to reduce their tax burden, tax base erosion, and profit shifting. The objective is to analyze the multilateral tax control measures issued by the OECD through the BEPS action plan adopted by Colombia as part of its tax reforms, and the implications for the country's tax system and economy. This paper aims to determine the benefits, challenges, and limitations of ensuring tax transparency and combating evasion by multinational corporations. The method used will be the analysis of the indicators provided by the OECD and their integration within the Colombian tax system, in relation to the tax behavior of multinational corporations operating inside and outside Colombia. Among the results obtained, it is clear that Colombia has made a significant effort to improve the tax system in line with major global transformations and the demands of strategic blocs such as the OECD and the G20. Colombia has taken an active role in its accession process to the OECD and developed mechanisms to adopt the organization's proposals and recommendations, making administrative and regulatory changes within the State
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Tributación, Evasión y elusión fiscal, Planificación fiscal, Plan de acción BEPS
