Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas

The policy brief examines the conflict between the OECD's 'Second Pillar' global minimum tax of 15% and existing fiscal stabilization clauses in national laws and investment contracts, particularly in developing nations. It argues that these clauses may hinder governments from updating tax policies without risking international litigation. The authors propose that the OECD's model legislation should explicitly state that the global minimum tax applies regardless of stabilization agreements and that good-faith adjustments to align with GloBE rules should not be considered breaches of international law or investment treaties.

• The 'Second Pillar' of the global tax solution aims to ensure multinational companies pay an effective minimum tax rate of 15%, utilizing four 'Global Anti-Base Erosion' (GloBE) rules: the income inclusion rule, the undertaxed payments rule, the switching rule, and the levy imposition rule.
• Fiscal stabilization clauses in national laws or investment contracts can prevent governments from raising corporate tax rates or removing incentives to meet the 15% minimum, potentially leading to international lawsuits if the government attempts to modify these terms.
• Fiscal stabilization is primarily a problem for emerging and developing economies, as developed countries rarely offer such stabilization in their laws or contracts, making developing nations more vulnerable to tax competition.
• The authors recommend that the OECD's model legislation explicitly state that the global minimum tax applies to all investments, regardless of any stabilization clauses in national laws, investment contracts, or treaties.
• The brief suggests that the Inclusive Framework should clarify that good-faith measures to align national tax laws with GloBE rules should not be viewed as arbitrary, discriminatory, or expropriatory, nor as breaches of international law.
• The document recommends that Inclusive Framework members avoid using fiscal stabilization clauses in the future and encourages multinational companies to support the review of stabilized provisions to ensure a level playing field of a 15% minimum tax.

APA

Bernasconi-Osterwalder, N., Brewin, S., Nikièma, S., Lassourd, T., & Readhead, A. (2021). Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas. International Institute for Sustainable Development. https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-es.pdf

Chicago

Bernasconi-Osterwalder, Nathalie, Sarah Brewin, Suzy Nikièma, Thomas Lassourd, and Alexandra Readhead. Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas. International Institute for Sustainable Development, 2021. https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-es.pdf.

Wikipedia

{{cite report |last1=Bernasconi-Osterwalder |first1=Nathalie |last2=Brewin |first2=Sarah |last3=Nikièma |first3=Suzy |last4=Lassourd |first4=Thomas |last5=Readhead |first5=Alexandra |title=Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas |publisher=International Institute for Sustainable Development |date=November 2021 |url=https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-es.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{bernasconiosterwalder2021marco, author = {Bernasconi-Osterwalder, Nathalie and Brewin, Sarah and Nikièma, Suzy and Lassourd, Thomas and Readhead, Alexandra}, title = {{Marco Inclusivo sobre la Tasa Impositiva Mínima Global: Recomendaciones para abordar las condiciones fiscales estabilizadas}}, institution = {International Institute for Sustainable Development}, year = {2021}, month = nov, url = {https://www.iisd.org/system/files/2022-01/inclusive-framework-agreement-global-minimum-tax-es.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }