documento electrónico

Inglés

Documentos de Trabajo - CIAT

2026

20 p

The publication of the “Side-by-Side” (SbS) package by the OECD/G20 Inclusive Framework in January 2026 marks a definitive milestone in the evolution of international taxation, representing perhaps the most complex diplomatic and technical maneuver since the inception of the BEPS (Base Erosion and Profit Shifting) project.

1. Introduction and Geopolitical-Tax Context 2. The “Side-by-Side” (SbS) System: Coexistence Mechanics and Safe Harbours 3. Material Simplifications: The Simplified ETR Safe Harbour 4. The Substance-based Tax Incentive (SBTI) Safe Harbour: A New Treatment for Credits 5. Extension of the Transitional CbCR Safe Harbour: The Temporary Bridge 6. Operational Implications and Compliance Roadmap