Desarrollo de reformas fiscales mundiales con importante incidencia en la minería

The document analyzes the OECD/G20 Inclusive Framework's proposals to address tax challenges in a digitalized economy, specifically examining how 'Pillar One' and 'Pillar Two' affect the extractive industries. While Pillar One's 'Amount A' excludes extractive industries, 'Amount B' regarding fixed returns on marketing activities remains a concern. Pillar Two, the Global Anti-Base Erosion (GloBE) rule, aims to establish a minimum effective tax rate to curb profit shifting to tax havens, but it may disadvantage developing countries due to its revenue distribution design and the mismatch between GloBE accounting and local mining depreciation rules.

• Pillar One's 'Amount A' explicitly excludes the extractive industries, including mining and oil, because minerals are generic goods whose value is not driven by marketing, meaning taxing rights correctly remain with the producing country.
• The 'Amount B' provision of Pillar One, which assigns a fixed return to marketing activities, is deemed inappropriate for the mining sector because marketing plays a limited role in the sale of mineral products.
• The 'Tax Certainty' process (formerly Amount C) emphasizes binding dispute resolution for transfer pricing and permanent establishment adjustments, which the document argues undermines national sovereignty by moving international tax disputes outside of domestic law.
• Pillar Two (GloBE) introduces a minimum effective tax rate to prevent profit shifting to tax havens, but it presents three specific risks for developing countries: a high revenue threshold (EUR 750 million) that excludes smaller firms, a conflict between GloBE tax calculations and local mining depreciation rules that could increase the tax burden during cost-recovery periods, and a design that directs more revenue to the home countries of mining headquarters than to developing countries.

APA

Lassourd,, A. R. (n.d.). Desarrollo de reformas fiscales mundiales con importante incidencia en la minería. International Institute for Sustainable Development. https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la

Chicago

Lassourd,, Alexandra Readhead,Thomas. Desarrollo de reformas fiscales mundiales con importante incidencia en la minería. International Institute for Sustainable Development, n.d. https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la.

Wikipedia

{{cite report |last1=Lassourd, |first1=Alexandra Readhead,Thomas |title=Desarrollo de reformas fiscales mundiales con importante incidencia en la minería |publisher=International Institute for Sustainable Development |url=https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{lassourdnddesarrollo, author = {Lassourd,, Alexandra Readhead,Thomas}, title = {{Desarrollo de reformas fiscales mundiales con importante incidencia en la minería}}, institution = {International Institute for Sustainable Development}, url = {https://www.iisd.org/es/articles/policy-analysis/desarrollo-de-reformas-fiscales-mundiales-con-importante-incidencia-en-la}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }