Brown Bag Seminar: Tax Incentives in Pacific Alliance Countries, the Base Erosion and Profit Shifting (BEPS) Project and the 2030 Sustainable Development Agenda

Abstract

This brown-bag seminar will provide a theoretical and conceptual approach to tax incentives and their desirable and problematic characteristics. It will present the objectives that, from the international scenario, the OECD's Base Erosion and Profit Shifting (BEPS) project and the Sustainable Development Agenda seek as good design and implementation.

It will present the current panorama of such incentives in Latin American countries in general, and in those of the Pacific Alliance in particular (Chile, Colombia, Mexico and Peru), analysing their difficulties in meeting international standards, based on a sample of income and value added tax incentives. Finally, it will propose a series of public policy recommendations for improvement in those countries.