Problemas de Tributación Internacional en Iberoamérica. Una Visión desde los diez años del OITI

Created in 2009 with the support and participation of universities in the region, the Ibero-American Observatory on International Taxation (OITI) is a meeting place where professionals and academics who enjoy rigorous debate analyze international taxation issues, particularly Base Erosion and Profit Shifting, which gave rise to the OECD and G20 BEPS Plan. Of course, without neglecting other topics that, although not relevant to these organizations, are of great interest to Ibero-American countries. Among its activities, the OITI organizes the Ibero-American Tax Mont Court, a competition in which undergraduate and graduate students participate, and in which they resolve various international tax cases, both orally and in writing. In order to celebrate the tenth anniversary of its founding, the OITI invited professors and professionals related to taxation to submit their reflections and analyses in writing regarding the issues that have concerned this publication. This publication contains twenty-one contributions that address (always critically) the issues inherent to the BEPS Plan, as well as those issues that have been left out of this sphere, but which are of greatest interest to those who wish to delve deeper into the subject of taxation.