Influencia del plan de acción BEPS en las normativas tributarias de Chile y Colombia

Abstract

The purpose of this work is to monitor the development of the BEPS action plan, What actions have been implemented and under? Regulations entered into force both in Chile and in Colombia, establishing the changes in the tax regulatory framework of these two countries with the aim of reviewing the good practices that have been generated in Chile and Colombia. In the same way we want to take a macro look at the process of adhesion of these two countries to the OECD, taking into account that they are the only countries of the United States that are part of this organization, where Colombia was the 37th country since May. of 2018 and Chile number 31 from November 2010.