REFORMAS FISCALES DIGITALES MUNDIALES Y MINERÍA: EL PROBLEMA DE LAS DIFERENCIAS EN EL TIEMPO

The document argues that the OECD's Pillar Two (GloBE) proposal, while intending to reduce tax evasion, may inadvertently penalize resource-rich developing countries due to timing differences in how mining investments are depreciated. Because mining requires massive upfront capital, local tax laws often allow accelerated depreciation, leading to low effective tax rates (ETR) in early years. Under current GloBE rules, this could trigger 'top-up taxes' payable to the parent company's home country rather than the host country, potentially reducing investment and transferring billions in tax revenue from developing to developed nations. The report evaluates three solutions: a combination of loss carry-forwards and credits, deferred tax accounting, and the use of local tax rules for ETR calculations, while also noting the challenge of permanent differences caused by tax holidays and stabilization clauses.

APA

Readhead, A., Lassourd, T., & Corrick, L. (2021). REFORMAS FISCALES DIGITALES MUNDIALES Y MINERÍA: EL PROBLEMA DE LAS DIFERENCIAS EN EL TIEMPO. International Institute for Sustainable Development. https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf

Chicago

Readhead, Alexandra, Thomas Lassourd, and Lee Corrick. REFORMAS FISCALES DIGITALES MUNDIALES Y MINERÍA: EL PROBLEMA DE LAS DIFERENCIAS EN EL TIEMPO. International Institute for Sustainable Development, 2021. https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf.

Wikipedia

{{cite report |last1=Readhead |first1=Alexandra |last2=Lassourd |first2=Thomas |last3=Corrick |first3=Lee |title=REFORMAS FISCALES DIGITALES MUNDIALES Y MINERÍA: EL PROBLEMA DE LAS DIFERENCIAS EN EL TIEMPO |publisher=International Institute for Sustainable Development |date=April 2021 |url=https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{readhead2021reformas, author = {Readhead, Alexandra and Lassourd, Thomas and Corrick, Lee}, title = {{REFORMAS FISCALES DIGITALES MUNDIALES Y MINERÍA: EL PROBLEMA DE LAS DIFERENCIAS EN EL TIEMPO}}, institution = {International Institute for Sustainable Development}, year = {2021}, month = apr, url = {https://www.iisd.org/system/files/2021-04/global-digital-tax-reforms-mining-es.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }