El impuesto mínimo global según el pilar 2 del plan de acción beps y su aplicabilidad en Ecuador

Abstract

CONDITION FOR PUBLICATION OF PROJECT. The study analyzes the potential revenue impact for Ecuador’s Tax Administration of implementing the Global Minimum Tax, established under Pillar 2 of the BEPS 2.0 Action Plan, with a specific focus on income generated by digital businesses and platforms. The research adopts a mixed-method approach, combining qualitative and quantitative techniques through documentary analysis, semi-structured interviews, and surveys administered to tax experts and industry professionals. Furthermore, a comparative analysis is conducted with international experiences from countries that have adopted Pillar 2. The findings show that the implementation of the Global Minimum Tax could increase tax revenue and enhance tax equity in Ecuador, although there are legal, technical, and administrative challenges to its effective application. Finally, recommendations are proposed to adapt the regulatory framework and strengthening the institutional competencies of the Tax Administration, contributing to the development of a fairer, more modern tax system aligned with international standards. Keywords Global Minimum Tax, Pillar 2, BEPS 2.0, Global Anti-Base Erosion Rules, Ecuador. JEL Classification H26 (Taxation), H87 (Fiscal policy and income distribution), F23 (International economics)