A protectionist policy in favor of the treasury

Abstract

The harmonization between the tax systems of all nations has been a challenge in recent times, especially following the detection of tax planning that has caused harm to many of them, to find an alternative that efficiently locates this type of activities, it was a task in which a good number of elements, societies, associations, corporations, countries, etc. were involved, this work was led by the G20 and by the OECD, obtaining as a result a project that is called BEPS, which consists of 15 actions to be implemented by those countries whose negotiations do not distinguish borders, and which evidently in this globalized world affects everyone in general. For its part, Mexico has actively participated since its inception of the project, and has also been incorporating these standards in its legislation, later, we will identify some of the 15 actions that have been passed immediately and that have given rise to new obligations to the taxpayers.