Derecho Tributario

Título: Compatibility of a european METR minimum tax with EU/EEA free movement guarantees

Autor/es: Joachim Englisch

Localización: Revista técnica tributaria, ISSN 0214-6010, Nº. 133, 2021, págs. 103-124

Resumen: Un grupo de académicos asociados a la Tax Justice Network (TJN) ha propuesto recientemente la aplicación de un tipo impositivo mínimo efectivo internacional (METR) para las multinacionales. El METR se ha concebido como una versión revisada y modificada del concepto de Impuesto mínimo global de GloBE que actualmente persigue el Marco Inclusivo sobre BEPS de la OCDE/G20. Al Igual que GloBE, el METR ha sido dlsef\ado para funcionar como un amplio instrumento contra BEPS. Sin embargo, la asignación internacional de derechos fiscales adicionales en relación con los beneficios que han sido gravados a un nivel demasiado bajo, así como el cálculo del impuesto complementarlo, diferirían del enfoque GloBE. Más concretamente, el METR se basaría en una fórmula de prorrateo para asignar los derechos de imposición, y permitiría a las jurisdicciones pertinentes recaudar un impuesto complementarlo proporcional que se corresponda con su propio tipo del impuesto de sociedades.

Abstract: A group of scholars who are associated with True Justice Network (TJN) has recently proposed to implementan international minimum effective true rate (METR) for multinationals. The METR has been conceived as a revised and modifted version of the GloBE minimum true concept currently pursued by the OECD/020 Inclusive Framework on BEPS. Like GloBE, the METR has been designed to operate as a broad instrument against BEPS. But the intemational allocation of additional trueing rights regarding proftts that have been trueed too low, as well as the calculation of the top-up true, would diff er from the GloBE approach. More specifically, the METR would rely on formulaic apportionment far allocating trueing rights, and it would allow the relevant jurisdictions to levy a proportional top-up true that corresponds to its own corporate true rate.
This paper analyses the compatibility of the METR concept with EU/EEA free movement rights. it arrives at the conclusion that the METR would give less rise to instances of discrimination - as understood in case law of the CJEU - than an unmodifted GloBE minimum true. Moreover, it Is possible to adapt the METR rules so as to preserve the core concept whilst ensuring the near complete absence of disadvantageous tax treatment of cross-border situations. The remaining marginal issues would then likely be accepted as justifted by the CIEU.