Developing sustainable tax strategies in the post-BEPS era.

Juan Esteban Sanín Gómez

Resumen


As never before, the concepts of tax planning, corporate governance and sustainability are having a close relation. Despite the fact that governments have tackled tax avoidance schemes, the director´s duty of care still obliges them to seek the best tax optimization for the Company they manage. In that sense, developing sustainable tax strategies that comply with transparent post-BEPS policies should could be considered as a standard of good corporate tax governance in today’s entrepreneurial world.

 

Palabras clave


Gobierno corporativo; sostenibilidad; planificación fiscal; BEPS; transparencia;

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DOI: http://dx.doi.org/10.22201/fder.24488933e.2019.275-1.71440

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